CESTAT Rulings
CESTAT denies duty remission u/s 23 of Customs Act (Act) on indigenous and imported raw material destroyed / damaged by fire; Assessee, being an EOU, bound to strictly follow terms and conditions of l
...View More CESTAT allows depreciation on de-bonding of capital goods procured indigenously / imported prior to 2003; Rejects Revenue’s contention that no benefit available absent depreciation norms in Noti
...View More CESTAT rules in favour of Revenue, upholds excise duty demand on valuation of Set Top Box (STB) manufactured and supplied by assessee (Jabil Circuit); Cost of remote control, smart card and software,
...View More Service tax under reverse charge mechanism not applicable in respect of offshore supply of vessels used for exploration in Continental Shelf of India (CSI) and Exclusive Economic Zone (EEZ), pre - Feb
...View More CESTAT rejects Revenue appeal, holds absent contract / agreement, 'repair and maintenance' activity not liable to service tax during period - June 2005 to March 2006; Further, sets aside service tax d
...View More CENVAT credit prima facie available on steel items used in capital goods (CG) post April 2011 in terms of amended Rule 2(k) of CENVAT Credit Rules, 2004; Rejects Revenue’s contention that credit
...View More CENVAT credit on goods used in respect of transformers manufactured, erected and commissioned prima-facie available where separate contract executed for supply, erection and commissioning thereof; CEN
...View More Web Hosting Services used for marketing of products prima facie classifiable as ‘Business Support Service’ (BSS), not ‘Information Technology Software Services’ (ITSS)
...View More CESTAT refers to Third Member issue of sustainability of duty demand under 7th proviso to Rule 9 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008; Member (Tech
...View More CESTAT Third Member allows CENVAT credit w.r.t. capital goods used for construction of captive power plant (CPP); CPP installed on land leased out for electricity generation for use in assessee’
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