CESTAT Rulings
CESTAT rules 1 year limitation for filing refund under Rule 5 of CENVAT Credit Rules to be computed from ‘date of receipt' of consideration; In case of services, till law was amended, liability
...View More CESTAT dismisses Revenue appeal, process of cutting and slitting of jumbo rolls / log rolls of products falling under Central Excise Tariff Heading (CETH) 4811 and 8546 into smaller usable sizes, not
...View More CESTAT allows customs duty exemption on import of orthopaedic surgical equipment viz. depth gauges, impactors and hammer, subject to condition stipulated in Notification No. 21/2002-Cus; As per said N
...View More 1 year limitation for filing refund under Rule 5 of CENVAT Credit Rules to be computed from ‘date of service export’ or ‘date of issuance of invoice’, not ‘date of receip
...View More Renting of Conference Hall for meetings / conferences / assembly to pharmaceutical and insurance companies, appropriately classified as ‘Mandap Keeper' Service; Rejects Revenue’
...View More Ceramic tiles cleared in retail packages to builders/real estate developers in bulk, not an institutional / industrial sale, hence duty liability on such goods to be discharged on basis of MRP u/s 4A
...View More 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
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