CESTAT Rulings
Nutrient based subsidy received from Ministry of Chemicals & Fertilisers not includible in transaction value of manufactured fertilisers; Rejects Revenue contention that compensation offered by wa
...View More Testing of pharmaceutical products during manufacture to check compliance with given formulae not taxable as ‘technical testing and analysis service’; As per agreement with principal, asse
...View More CESTAT sets aside Adjudicating Authority order, no service tax leviable on ocean freight incurred by logistics company; Rejects Revenue contention that assessee providing composite service, whose pre-
...View More CESTAT accepts transaction value declared by assessee based on invoice value as per prevalent international market rates + demurrage charges, though goods imported earlier by another consignee at high
...View More Survey activities involving soil investigation, traffic survey, pavement design for road construction prima facie classifiable as ‘Consulting Engineer Services’, not ‘Survey and Map
...View More CESTAT allows duty exemption on DTA sale by 100% EOU prior to grant of permission by Development Commissioner (DC); DTA sale entitlement accrues on first day of financial year based on export performa
...View More Royalty & license fee payable on transfer of technical know-how in relation to ‘Float Process Technology’ and sale of finished products, not includible in import value of capital goods
...View More CESTAT exempts waste arising out of manufacture of plastic products, availment of duty credit on inputs does not violate condition of Notification No. 53/88-CE; Notification exempts waste
...View More CESTAT upholds valuation of job-worked goods on raw material cost + job-charges basis, towards fabrication and installation of structures for ONGC’s off-shore oil explorations; Rejects Revenue c
...View More CESTAT upholds service tax on therapeutic treatment through yoga as ‘health and fitness service’ u/s 65(42) of Finance Act; Rejects assessees’ contention that since they engaged in t
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