CESTAT Rulings
Charges for design, engineering and technical supervision of equipment imported for erection, commissioning and installation of plant, includible in assessable value, liable to custo
...View More Third Member of CESTAT concurs with Member (Technical), denies Anti-dumping Duty (ADD) exemption under Notification No. 98/2009-Cus on imports against transferred Duty Free Import Authorisation (DFIA)
...View More CESTAT upholds interest on refund delay in respect of services rendered to SEZ unit; Rejects Revenue contention that Notification No. 9/2009-ST, as amended by Notification No. 15/
...View More Recovery of contributory expenses (viz. hall charges, training equipment) from dealers towards staff training not includible in assessable / transaction value of motorcycles u/s 4 of Central Excise Ac
...View More CESTAT extends exemption to Partially Oriented Yarn (POY) under Notification No. 30/2004-CE to assessees’ factory / factories undertaking subsequent processing like texturising / draw twisting;
...View More CESTAT denies utilisation of CENVAT credit distributed through Input Service Distributor (ISD) invoice in respect of advertising services availed for exempt final products, towards manufacture of soft
...View More Must consider “total CENVAT credit taken on input services during the financial year” while determining credit reversal amount as per formula prescribed under Rule 6(3A) of CENVAT Credit R
...View More Commission received by Indian agents of Western Union for transfer of money from abroad to India not taxable under reverse charge mechanism as ‘Business Auxiliary Service’; Since considera
...View More Discharge of service tax for use of brand name under ‘intellectual property service’ category by a division on behalf of parent company prima facie allowable, since it is part and parcel o
...View More 2 Member Bench refers matter on Reviewing Authority's power to go beyond Show Cause Notice (SCN) in refund cases to Third Member; As per Member (Technical), refund claim governed by Sec 27 of Customs
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