CESTAT Rulings
CESTAT allows appeal by way of remand, Adjudicating Authority to determine if multi-car parking system with hydraulic lifts for developers constitutes “structure” to be taxable under &lsqu
...View More CESTAT grants partial respite to assessee, 2% margin provided to co. distributors / consignment agents towards replacement of damaged goods not includible in assessable value; Rejects Revenue contenti
...View More CESTAT allows assessee's request for extension / renewal of permission to store goods for export purpose outside factory, without payment of duty on ground of shortage of space, as per provisions of R
...View More Service charges received by Bank from Zilla Parishad for disbursement of Govt teachers’ salaries do not constitute ‘commission’, though entered in books of account as “commissi
...View More CESTAT allows assessee’s appeal, sets aside valuation of goods sold to interconnected undertakings under Rule 8 / 9 of Central Excise Valuation Rules; Merely because the buyers are interconnecte
...View More Services rendered by a Govt. of India organisation, with a foreign based firm,under an agreement entered for license technical documentation transfer for production of fighter aircraft, not taxable un
...View More CESTAT sets aside adjudicating authority’s order, credit not reversible /payable on capital goods removed by assessee to its sister concern, when said capital goods were purchased by assessee un
...View More CESTAT dismisses assessee’s appeal, upholds demand of full duty foregone, upon de-bonding, where assessee imported goods duty free as 100% EOU but failed to fulfil conditions of Notification No.
...View More Provision of services using helicopter to oil companies i.e. ONGC / British Petroleum, for transportation of person, materials to/from various oil rigs, same qualifies as ‘non-scheduled passenge
...View More CESTAT upholds service tax demand on subscription received towards representational rights granted to various distributors to sell company products, under ‘Franchise Service’ category; Acc
...View More
 (1).PNG)
