CESTAT Rulings
CESTAT allows assessee appeal, royalty paid to associate companies under Trade Mark License Agreement not includible in imported goods value in terms of Rule 10(1)(c) of the Customs Valuation Rules; T
...View More CESTAT LB rules on taxability of Turnkey / EPC projects undertaken by Govt / Govt undertakings; Laying of pipelines / conduits for lift irrigation systems and involving associated activities like tren
...View More Chapter 87 of Central Excise Tariff Act in para materia with Motor Vehicles Act, CESTAT Larger Bench holds that norms & standards laid down for classification of vehicle under Motor Vehicles Act t
...View More Pre-deposit u/s 35F of Central Excise Act / Sec 129E of Customs Act of adjudged duty or penalty or both, as the case may be, to be mandatorily made at the time of filing appeal itself; Rejects assesse
...View More Goods transferred from factory to a depot and subsequently to another depot, to be evaluated at price prevailing at subsequent depot from where goods actually sold, in terms of Rule 7 of Central Excis
...View More CESTAT allows assessee's service tax refund claim of accumulated CENVAT credit under CENVAT Credit Rules, 2004 (CCR), absent any material evidence demonstrating drawback claim in respect thereof; Noti
...View More CESTAT dismisses assessee’s rectification application in matter of CENVAT credit availability under Rule 8(3A) of Central Excise Rules, 2002 in case of default in payment of excise duty beyond 3
...View More Profit earned in sale / purchase transactions not liable to service tax, in respect of service rendered as 'sole selling agent' for manufacturer; Assessee undertaking two separate functions under same
...View More CESTAT upholds service tax demand on oil marketing company, co-branding and extending distributor network for marketing of rubber hoses, LPG stoves, pressure cookers by manufacturers, taxable as &lsqu
...View More CESTAT allows assessees’ appeals, opinion/clarification issued by Jt. DGFT to be considered as clarification issued by DGFT and same binding on Customs Authorities as far as ITC restrictions con
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