CESTAT Rulings
CESTAT allows 100% EOU, input service credit of tax paid on reverse charge basis towards quality control and cleaning services rendered by overseas service provider at buyer’s warehouse; Rejects
...View More Royalty for technical know-how and fees for basic engineering services and supervisory services, includible in assessable value of imported capital goods under Rule 9(1)(c) & Rule 9(1)(e) of Custo
...View More Third Member of CESTAT to determine applicability of Sec 4A of Central Excise Act to tiles sold to dealers / consumers at price higher than MRP declared / affixed at the time of import; Member (Judici
...View More Third Member of CESTAT to determine validity of interest demand invoking extended limitation period despite suo motu payment of differential duty by manufacturer-assessee prior to issuance of show cau
...View More CESTAT stays full recovery of service tax demand of Rs. 65 Cr on 38 agreements between assessee and foreign companies for services of erection, commissioning, installation of equipment, sales promotio
...View More CESTAT quashes demand, renting of storage tanks alongwith supply of gas not taxable as ‘storage and warehousing service’ u/s 65(102) of Finance Act; Real test to determine taxability of se
...View More Royalty paid for technical services viz., training, selection of suppliers of machinery, commissioning, testing plant and machinery taxable as 'Consulting Engineer Service', however, penalty unwarrant
...View More Third Member grants respite to Jindal group, concurs with Member (Judicial) to allow CENVAT credit of Crude Mentha Oil (CMO), a non-dutiable agricultural product, cleared to recipient of goods from Ja
...View More CESTAT denies composition scheme benefit in respect of contracts entered pre-June 2007, despite re-classification as ‘works contract service’ post said date; Classification of service dete
...View More CESTAT allows CENVAT credit of installation/erection charges undertaken at customer premises, to manufacturer of machinery; Accepts assessee's contention that installation service at customer premises
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 (1).PNG)
