CESTAT Rulings
Royalty in respect of technical know-how paid on sale of manufactured goods, viz. compressed air & gas / construction & mining equipment, not includible in assessable value of imported inputs;
...View More CESTAT rejects Revenue’s rectification of mistake (ROM) application against order allowing telecom service provider’s refund claim on services provided to foreign telecom operators towards
...View More CESTAT allows “outdoor catering service” credit to beverage company post April 2011; As service used in relation to business of manufacture of excisable goods, would not fall within exclus
...View More Rendition of editorial services through electronic communication lines maintained on behalf of foreign sister concern, not taxable as “maintenance or repair service” u/s 65(64) r/w Sec 65(
...View More CESTAT allows input credit utilisation for excise duty payment on dutiable final products, despite some products being exempt by way of CBEC Notification; Credit required to be reversed in terms of Ru
...View More No service tax applicable on packaging of fertilisers, a statutory requirement in terms of Fertiliser Control Order, 1985 r/w Essential Commodities Act, 1955; Fertiliser cannot be marketed without pac
...View More CESTAT upholds importer’s classification of vessel as “Cargo ship” dutiable @ Nil rate under CTH 8901 vis-à-vis Revenue classification under CTH 8904, dutiable @ 9.356% as &ld
...View More Royalty on “right to reproduce” imported plant varieties from related foreign supplier not liable to customs duty under Rule 10(1)(c) of Customs Valuation Rules; Rejects Revenue contention
...View More CESTAT allows exemption under Notification Nos. 67/95-CE & 3/2005-CE on molasses consumed captively by sugar mills for manufacture of rectified spirit and extra neutral alcohol (ENA), varieties of
...View More CESTAT allows input credit of Manpower Supply Services (MSS) availed towards sugarcane development activities / cane area survey; Object of such activities to ensure good quality sugarcane produce, he
...View More
 (1).PNG)
