CESTAT Rulings
CESTAT allows refund under Notification No. 102/2007 - Cus of Special Additional Duty (SAD) paid on goods otherwise exempt under Notification No. 29/2010 - Cus; Unlike Sec 5A of Central Excise Act, no
...View More Mere providing table space by automotive dealers to banks/financial institutions would not per se amount to “Business Auxiliary Service” (BAS); Where mere space is provided at dealer&rsquo
...View More CESTAT rejects redemption fine enhancement subsequent to clearance of imported goods, absent evidence of higher Margin of Profit (MoP) on imports; As per Sec 125 of Customs Act, redemption fine cannot
...View More CESTAT Larger Bench upholds non-inclusion of liquidated damages in transaction value of goods on delay in supply, as per terms of agreement; Interprets Sec 4 of Central Excise Act, subsequent reductio
...View More Mere change in company name without change in ownership, not ground to deny CENVAT credit to new unit; Rejects Revenue’s contention that assessee failed to obtain satisfaction of Asst. Commissio
...View More CESTAT allows SAD exemption on inter-unit transfer of final goods from EOU to DTA; Such stock transfer cannot be construed as ‘exempt sale’, for SAD levy under Notification No. 23/2003 - C
...View More CESTAT allows CENVAT credit of duty-paid intermediate products received from job-worker within 180 days; Rejects Revenue’s contention that non-reversal of input credit during clearance for job-w
...View More CESTAT lays down law on CENVAT credit availability of input service tax paid on Goods Transport Agency (GTA) services post April 1, 2008; Only where ad-valorem duty chargeable on value determined u/s
...View More Laying of paver blocks at port area, a 'commercial construction service', not liable to service tax; Rejects Revenue's contention that since activity sub-contracted to assessee, tax payable under 'Bus
...View More CESTAT rules in favour of Hero Honda's 2 wheeler dealer; Allows input-service credit on Goods Transport Agency (GTA) against output service of 'Authorized Service Station'/'Business Auxiliar
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