CESTAT Rulings
CESTAT confirms duty demand, machines used for transportation of grain within factory or for storage or feeding into certain machines classifiable under CETH 8428 as “conveyors and elevators&rdq
...View More CESTAT grants excess duty refund to assessee, deduction of turnover / quantity discount admissible since same linked to quantum of goods purchased by dealers in a month and varies from dealer to deale
...View More CESTAT allows CENVAT credit on capital goods and input services utilised in telecom towers constructed / erected for purpose of providing Business Support Services; Finds no reason to deviate from vie
...View More CESTAT dismisses Revenue appeal, show cause notice for recovery of service tax erroneously refunded must be issued within 1 year from date of sanction order, in terms of Sec 73(1) of Finance Act absen
...View More CESTAT sets aside Commissioner (Appeals) order which rejected input service refund claim in respect of employees group insurance mediclaim premium and car parking rentals, as not directly related to s
...View More CESTAT upholds Commissioner (Appeals) order, 2% Education Cess inapplicable on goods imported under Target Plus Scheme, when basic customs duty (BCD) and additional customs duty (CVD) exempt vide Noti
...View More Once duty demand set aside for any reason, amount already paid / deposited, either under protest or otherwise, cannot be held as valid or justified on merit; Rejects Revenue contention that since asse
...View More CESTAT upholds Commissioner (Appeal) order, allows CENVAT credit on 'Air Travel Agent' service where assessee engaged in works contract and company personnel travel for business purposes to and fro va
...View More CESTAT sets aside recovery of interest and imposition of penalty on ground of 'revenue neutrality', where service tax paid after show cause notice issuance but before passing of adjudication order, si
...View More Process of making ‘pencil slats’ from wooden logs (timber) constitutes “manufacture”, such product specifically covered under sub-heading 4421909 of Central Excise Tariff Act;
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