CESTAT Rulings
CESTAT upholds valuation of HDPE / PP Bags manufactured and sold through ‘interconnected undertakings’ under Rule 11 r/w Rule 10(a) of Central Excise Valuation Rules; Rejects assessee&rsqu
...View More CESTAT upholds partial service tax demand on IT Co. towards sales marketing and promotion services received from foreign entity; Such activities fall within the definition of 'Business Auxiliary Servi
...View More CESTAT grants major reprieve to ‘Frit’ manufacturers in Gujarat, quashes Revenue's large scale demand towards clandestine removal and undervaluation of Ceramic Glazed Frits sold to Tile ma
...View More Interest recovery u/s 11AB of Central Excise Act on suo motu reversal of wrongly availed CENVAT credit barred by limitation; On plain reading of Sec 11AB, it is clear that interest on delayed duty pay
...View More CESTAT allows assessee's appeal, no duty payable on spare parts imported duty free to replace damaged and worn out parts of machinery and capitalised as part of 'capital goods', when in-principle appr
...View More CESTAT grants service tax exemption under Notification No. 14/2004-ST on commission paid to overseas agents for procuring textile export orders, thereby rejecting Revenue’s demand for service ta
...View More CESTAT allows input credit on indigenously procured / imported Copper Ingots, Wire Bars, Copper Alloy, Ship Breaking material for copper scrap manufacture; Rejects Revenue contention that it is econom
...View More CESTAT allows benefit of Compounded Levy Scheme under Rule 96ZNA to 96ZNB of erstwhile Central Excise Rules 1944, holds Adjudicating Authority unjustified in rejecting valuation of investment in plant
...View More CESTAT upholds Commissioner (Appeals) order, allows input credit on detergent soap supplied free with 500 gms of detergent powder in a combi-pack; Assessee rightly discharged excise duty at MRP value
...View More CESTAT quashes 1% Extra Duty Deposit demand on related party import of electronic automation parts, absent finalisation of assessment under ‘special valuation’ within prescribed period; Re
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