CESTAT Rulings
CESTAT dismisses appeal, upholds duty on 'intermediate' goods not specified in SSI exemption notification, manufactured by assessee as job-worker; Notification No. 83/1994-CE and 84/1994-CE, grants ex
...View More CESTAT allows CENVAT credit of capital goods and input services used for setting up of factory, prior to obtaining Central Excise registration; Adjudicating Authority’s view that assessee not a
...View More Mumbai CESTAT rules that ad films shooting and production taxable as “videotape production service” w.e.f. July 16, 2001; Assessee only shooting programmes prepared by Advertising Agency,
...View More CESTAT allows DTA clearance of rejected goods from EOU on payment of excise duty in terms of Notification No. 8/97-CE; Raw material procured by assessee from another EOU following CT-3 procedure for m
...View More CESTAT rejects Revenue appeal, upholds valuation of job-worked goods on material cost plus job-work charges including job-worker’s profit, as held by apex court in Ujjagar Prints Ltd. & Pawa
...View More CESTAT bars demand against CENVAT credit on doors, false ceiling, sheets for roofing, flooring for storage area and tube fittings used in construction of room where specific manufacturing processes ca
...View More Transportation of waste effluent material through pipeline or conduit not taxable under “Transportation of goods through pipeline or conduit"; ‘Goods' u/s 65(50) of Finance Act, 1994 assig
...View More CESTAT allows depreciation on imported capital goods during debonding despite non-fulfillment of export obligation by EOU; Rejects Revenue contention that entire amount of duty foregone at the time of
...View More CESTAT allows service tax credit against TR-6 Challan on Merchant Banking services received from foreign service providers towards Foreign Currency Convertible Bonds, pursuant to detection of offence
...View More CESTAT allows credit of inputs lying in CENVAT credit account against payment of tax on commission agent services taxable as Business Auxiliary Service (BAS); Assessee opted for exemption notification
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