CESTAT Rulings
CESTAT grants 4% SAD refund against sale of imported stainless steel under Notification No. 102/2007; Sale to buyer not registered under Central Excise amounts to fulfilment of ‘credit non-avail
...View More Fees charged for certification of seeds produced as per Seeds Act / Rules, liable to service tax under ‘Technical Inspection and Certification Service’; Rejects assessee (a State Seed Cert
...View More “Onshore terminals” for gas transportation not ‘transport terminal’ falling within exclusionary clause of “Commercial and Industrial Construction Service” u/s 65(25
...View More CESTAT grants Project Import benefit to JNPT (formerly known as Nhava Sheva Port Trust / NSPT) for “NSPT Port Project” in 1988-90; Demand of differential customs duty, redemption fine &
...View More CESTAT denies input credit of services utilised / received in residential colony of employees located outside factory; Follows jurisdictional Bombay HC's decision in Manikgarh Cement to hold that serv
...View More CESTAT dismisses Revenue appeal, upholds Commissioner (Appeals) order quashing suo moto direction of Revenue for provisional assessment; Interprets Rule 7 of Central Excise Rules, only assessee can se
...View More Renting of banquet halls for conferences, get-togethers and parties taxable as ‘convention service’ u/s 65(32) r/w 65(105)(zc) of Finance Act, despite no separate charge for use of hall; R
...View More CESTAT upholds invocation of extended limitation period, prior knowledge of Department totally irrelevant for duty demand purposes; Knowledge of Department does not mean that suppression which stands
...View More CENVAT Credit prima facie not available against services used for repair of vessels operated for bringing in / removal of raw materials / finished goods from factory, post March 2011; Amended definiti
...View More CENVAT Credit once lapsed, cannot be utilized for subsequent duty payments even if goods cleared before such lapsing; Rejects assessee’s contention that mere non-payment of duty in month of clea
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