CESTAT Rulings
Utility services provided by BPCL / HPCL at CNG retail outlets to Mahanagar Gas Ltd. (MGL) not classifiable as “Business Auxiliary Services” (BAS); No question of BAS being rendered to MGL
...View More CESTAT allows credit of ‘event management services’ utilised for organising dealers meet at a temple within factory premises, for sales promotion; Revenue’s stand that temple can be
...View More CENVAT Credit must be taken within one year from receipt of inputs, though CENVAT Credit Rules (CCR) do not lay down any time limit; Absent specific limitation period, reasonable time-limit must be re
...View More CESTAT Larger Bench answers reference in assessee’s favour, endorsement to the effect “credit inadmissible” on invoice to avail SAD refund under Notification No. 102/2007-Cus not man
...View More CESTAT denies input credit against extra / photo copies of duty paid documents; CENVAT Credit Scheme adopted and operationalised in India based on Tax Credit Method, which relies on sanctity of docume
...View More CESTAT quashes excise duty demand against affixing labels and MRP on imported cosmetic and toilet products for marketing in India; Rejects Revenue contention that such activity amounts to ‘manuf
...View More CENVAT credit prima facie available on document processing services utilised during clearance of goods for export as well as towards rebate claims before Central Excise Department; Such services neces
...View More CESTAT pronounces detailed ruling on 'coal' classification, interpretation of tariff classification and rules in favour of Revenue; Rejects concessional duty benefit under Notification No 12/2012-C.E.
...View More Clearances from different factories operating from same premises to be clubbed for determining eligibility as well as quantum of small scale industry (SSI) exemption; Directs assessee to pre-deposit 5
...View More Duty on paper cleared as reels from factory to job worker for conversion into sheets, payable at price at which paper sheet sold by assessee to ultimate buyers, after clearance from job-workers premis
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 (1).PNG)
