CESTAT Rulings
CESTAT upholds service tax demand on charges collected by ‘stock photography agency’ towards downloading of images by clients for limited use & period, u/s 65(75) r/w Sec 65(105)(zh) o
...View More CESTAT grants excise duty exemption on manufacture of ‘Intravenous Cannula’ (IV Cannula) a medical instrument, under Notification No. 6/03-CE r/w Notification No. 6/06-CE; Said instrument
...View More CESTAT sets aside Commissioner (Appeals) order, allows ‘input’ credit on plastic crates, trolleys, welding table and welding chair utilised during manufacturing process; Plastic crates use
...View More CESTAT sets aside Commissioner (Appeals) order, allows re-credit of CENVAT credit reversed, absent any dispute regarding assessee’s entitlement thereof; Accepts assessee's contention that CENVAT
...View More Third Member of CESTAT waives pre-deposit, concurs with Member (Judicial) that CENVAT credit prima facie available in respect of contractor services utilised for laying down & commissioning of pip
...View More CESTAT upholds rejection of transaction value declared on import of phenol, basis contemporaneous imports of similar quantity of identical goods from same overseas supplier by other importers at highe
...View More CESTAT allows assessee's appeal, application filed for extension of warehousing period, after expiry of stipulated period of 1 year, entertainable; Bare perusal of customs law indicates that there is
...View More CESTAT rules in favour of assessee in second round of litigation, process of chemiking and spotting of fabrics does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Said activit
...View More CESTAT dismisses appeals on maintainability, pre-deposit under amended Sec 35F of Central Excise Act mandatory before filing appeal and therefore, asssessees’ contention of non-applicability of
...View More CESTAT disallows credit of service tax on common input services used for providing output service as well as for trading activity, in proportion of trading turnover; As held in Mercedez Benz India (P)
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