CESTAT Rulings
CESTAT upholds undervaluation of transactions between Legrand India Pvt Ltd and manufacturer, as related persons; Rejects rectification of mistake application, direction to redetermine value in terms
...View More CESTAT Third Member upholds classification of Funskool board games viz. Chip N Dale, Duck Tale Disney, Fox & Geese and Rally under CSH 95.04; Relies on Harmonised System of Nomenclature (HSN) clas
...View More CESTAT allows refund, bar of unjust enrichment not applicable when fabrics processing under job-work not ‘manufacture’; Since Central Excise Act provisions not applicable to duty-free good
...View More CESTAT grants composition scheme benefit against services rendered after introduction of ‘works contract service’ category w.e.f. June 1, 2007, though contract entered prior to such date;
...View More Non-compete and trademark license fees received from buyer (a joint venture company) includible in assessable value of toilet soaps manufactured and sold by assessee, under Rule 5 of Central Excise Va
...View More CESTAT dismisses Revenue appeal, treats two units within same premise with common facilities, sales tax registration and PAN as separate factories for excise duty exemption purpose; Revenue’s co
...View More CESTAT dismisses Revenue appeal, allows concessional countervailing duty (CVD) benefit on 'Commercial Propane' imported and cleared as Liquefied Petroleum Gas (LPG) in terms of Notification No. 4/2006
...View More Development of land owned by Housing Corporation for township neither taxable as ‘construction of complex service’ nor ‘works contract’; Construction of roads, laying of sewer
...View More CESTAT allows re-classification of residential apartment construction activity as ‘works contract service’ after its introduction w.e.f. June 2007; Where any activity involving constructio
...View More Manufacture of motor vehicles by fitting body on chassis supplied by Tata Motors Ltd free of cost, assessable under Rule 10A of Central Excise Valuation Rules, as ‘job-work’; Interprets Ru
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