CESTAT Rulings
CESTAT directs 4.5 Cr. pre-deposit, imported coal having Gross Calorific value (GCV) equal to or greater than 5833 Kcal/kg prima-facie classifiable as "Bituminous Coal"; Rejecting assessee’s con
...View More CESTAT upholds anti-dumping duty levy u/s 9A of Customs Tariff Act, 1975 on Compact Flourescent Lamps (CFL) imported from China, goods imported in different consignments / parts, through different por
...View More CESTAT allows 'service tax' rebate on input service bills dated prior to date of declaration required to be filed under Notification No. 12/2005 and even prior to export date, when use of input servic
...View More CESTAT allows assessee's rebate claim under Notification No. 11/2005-ST, when essential conditions i.e. taxable services exported, payment received in convertible foreign exchange and service tax paid
...View More 'Stock broker' registered with SEBI for dealing in shares 'on behalf of clients', not a 'financial institution', not taxable under 'Banking and other Financial Service'; No evidence on record that ass
...View More CESTAT allows assessee’s appeal, second refund claim filed in same month cannot be rejected on sole ground that CBEC Circular No. 06/2008-Cus permits one claim per month, irrespective of number
...View More Repair and maintenance of machines undertaken under service agreement with Modi Xerox not taxable as 'repair and maintenance' service, but Business Auxiliary Service (BAS); Assessee billed Modi Xerox
...View More CESTAT allows reversal of CENVAT credit attributable to input services used for provision of exempted services, under Rule 6(3)(ii) of Cenvat Credit Rules, 2004 (CCR), even though procedure under Rule
...View More CESTAT rejects Revenue appeal, selling agent agreement for increasing sale of ‘country liquor’ manufactured under assessee's brand name for maximisation of profits, not ‘intellectual
...View More Third Member to decide issue whether activity of affixing additional label on cartons imported / received from assessee’s other unit availing area based exemption under Notification No. 56/2002,
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