CESTAT Rulings
CESTAT allows refund of excess customs duty paid under a self-assessment of Bill of Entry (BoE), u/s 27 of Customs Act w.e.f. April 8, 2011; As eligibility of exemption Notification No. 12/12-CE undis
...View More CESTAT denies exemption under Notification No. 21/2002-Cus on import of stone crushing plant and hot mix plant pursuant to project / contract awarded by MMRDA & Gujarat Govt for construction of ro
...View More CESTAT allows assessee’s appeal, rejects Revenue classification of imported ‘Seismic Survey Vessel’ under CTH 8905 covering vessels which perform their main function in stationary po
...View More Banding single pack of soaps into combo packs for Hindustan Unilever Ltd. (HUL) makes them marketable, constitutes manufacture u/s 2(f) of Central Excise Act r/w Note 6 to Chapter 34 of Central Excise
...View More CESTAT upholds imposition of anti-dumping duty on import of rubber chemical from Korean company (exporter) basis reconstructed cost of production adopting international price of major raw material / i
...View More CESTAT dismisses appeal, no 'interest' payable on refundable interest amount from Department absent any legal provision thereof; Though the word ‘interest’ added to Sec 11B of Central Exci
...View More No service tax payable under ‘Management Consultancy Service’ category on running, operating and managing of Taj Lands End Ltd’s entire hotel business by The Indian Hotels Co. Ltd. (
...View More Leasing of knitting unit / factory does not tantamount to ‘acquisition of proprietary interest’ therein, assessee liable to excise duty under compounded scheme as “independent proces
...View More Conducting route survey, geotechnical, soil investigation and other types of surveys for GAIL & ONGC taxable as “Survey and Map Making Service” w.e.f. June 2005, not “Consulting
...View More Revenue cannot force assessee to avail exemption benefit because no ‘input’ credit availed and consequently raise demand i.r.o. ‘capital goods’ credit under Rule 6(4) of CENVAT
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