CESTAT Rulings
Service tax prima-facie inapplicable on amount retained by Bank while advancing loan through Clearing Corporation of India (CCIL); Such transaction of collateral borrowing and lending amounts to givin
...View More CESTAT allows concessional rate benefit of 5% under Notification No. 21/2002-Cus. (NT) on Imaging Plates (IP) and IP Casettes as accessories of X-ray machine; Exemption benefit available under Sr. no.
...View More CESTAT allows credit of plant installation/erection service at customers' premises, where entire contract a composite one, and no extra consideration recovered for these services; Relies upon decision
...View More Burning loss arising during manufacture in a customs bonded warehouse (CBW), not liable to customs duty u/s 65(2) of Customs Act, 1962, as waste and scrap; Assessee availed benefit of Notification No.
...View More No service tax payable on insurance guarantee given by BNP Paribas to COFACE France towards loan extended to Airliner to purchase aircrafts; Rejects Revenue contention that transaction taxable in the
...View More Date of filing appeal papers & receipt thereof albeit in wrong office / forum, must be considered as “appeal filing date” for the purpose of Sec 35 of Central Excise Act; Appeal must b
...View More CESTAT allows exemption benefit under Notification Nos. 21/2002-Cus and 6/2006-CE on import of software on CDs by telecommunication equipment manufacturer; Said Notifications exempt “customized
...View More CESTAT extends excise duty exemption on supply of goods to UNICEF in terms of Notification No. 108/95-CE, despite non-mention of excise duty component in UN Certificate; Notification allows exemption
...View More CESTAT allows assessee’s Head Office, an Input Service Distributor, to distribute credit of services availed by one unit (an EOU) to another unit in DTA; Rejects Revenue contention that overseas
...View More CESTAT LB confirms excise levy on “Aluminium dross and skimmings”, by-products arising in course of manufacture of aluminium / non-ferrous metal products, post May 10, 2008; Twin tests of
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