CESTAT Rulings
Provision of infrastructural facilities like maintenance of roads, street lights to plot owners by State Corporation constituted under Maharashtra Industrial Development Act, not liable to tax; Reject
...View More Excess duty refund u/s 11B of Central Excise Act consequent to downward revision of product price admissible since it was filed within 1 year from clearance of goods from factory; Rejects Revenue cont
...View More Activity of providing sub-surface data on magnetic tapes to ONGC not taxable as ‘Consulting Engineer Service’; Absent analysis of data collected / recorded, no technical assistance / consu
...View More Contract Carriage Vehicles providing to & fro bus transportation to Company employees not 'tourist vehicles'; Prior to September 2004, only person engaged in operatin
...View More CENVAT Credit prima-facie unavailable on quality control & testing services provided by third party at bottler’s premises, absent any integral connection with soft drink concentrate manufact
...View More Third Member concurs with Member (Judicial), allows input credit on H.R. Coils subjected to process of slitting & pickling and cleared on payment of duty; Rejects Revenue c
...View More Lambasts Revenue for not disbursing rebate / refund despite Tribunal’s clear direction to dispose of claim within one month; Tribunal sanctioned refund after considering all relevant documents,
...View More CESTAT allows Special Additional Duty (SAD) exemption on stock transfer by EOU to units in DTA under Notification No. 23/2003-CE; A plain interpretation of condition that ‘goods must not be exem
...View More Construction and maintenance of sub-stations for Maharashtra State Electricity Transmission Co. exempt from service tax under Notification No.45/2010-ST; Said Notification exempts taxable
...View More Charter hire of oil drilling rigs for operation in Continental Shelf / Exclusive Economic Zone of India, beyond territorial waters, taxable as ‘supply of tangible goods for use’ service u/
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