CESTAT Rulings
Third Member of CESTAT to determine commercial viability of prime aluminium articles such as ingots, wires & scrap, procured for use in manufacture of "Ferro Aluminium Alloy" product and availabil
...View More CESTAT allows refund of input service credit against export of services albeit receipt of consideration in Indian Rupees; Rejects Revenue contention that absent receipt of consideration in convertible
...View More CESTAT grants partial relief by waiving pre-deposit towards demand of Rs 43.74 Cr in respect of ‘Commercial or Industrial Construction Service’ (CICS), states assessee prima facie eligible
...View More Activity of assembling various components and making a complete unit of lottery terminal amounts to ‘manufacture’, exigible to excise duty; Rejects assessee’s contention that lottery
...View More CESTAT allows CENVAT credit on capital goods used for manufacture of aerated drinks, thereby quashing Revenue demand basis exclusive use in manufacture of exempted final product viz. “Mango Slic
...View More Third Member of CESTAT rules in favour of assessee, concurs with Member (Judicial) that affixing additional label on cartons received at Taloja plant from Jammu unit (availing area based exemption) an
...View More CESTAT allows Project Import benefit under CTH 98.01 of Customs Tariff Act r/w Project Import Regulations (PIR), where contract registered with customs house post importation of goods, but before clea
...View More 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
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