CESTAT Rulings
Products supplied as free promotional samples must be valued based on 'transaction value' for excise duty payment; Method specified under Rule 4 based on value of identical/similar goods cleared for s
...View More CESTAT allows balance capital goods credit in subsequent financial year as per Rule 4(2) of CENVAT Credit Rules (CCR), despite final product being exempt during said period; No condition in Rule 4(2)(
...View More Consideration received for operating & arranging outbound tours, even if falling within scope of amended definition of tour operator, not liable to levy and collection of service tax; Provisions o
...View More Refund allowed in respect of CENVAT credit on services received before date of registration, where services are exported; Accepts assessee’s contention that no time limit prescribed under CENVAT
...View More CENVAT credit availed on Capital goods removed pre-2007, to be reversed, subject to reduction @ 2.5% for each quarter; CESTAT Larger Bench relies upon CBEC Circular dated July 1, 2002 and proviso to a
...View More Service of loading of cargo into rail wagons and trucks, taxable under Cargo Handling Service (CHS); Rejects assessee’s contention that service not classifiable under CHS as they are only supply
...View More CESTAT rejects interest demand, as barred by law of limitation, where duty and penalty, already confirmed earlier; Limitation period applicable not only to principal amount but also to interest claim;
...View More Allows CENVAT credit refund where refund amount relating to Additional Excise Duty (AED) exceeded CENVAT credit balance of AED, where assessee maintained separate credit accounts in respect of BED and
...View More Disallows CENVAT credit distributed by Principal to job-worker with separate legal entity, as office of Principal cannot be considered as office of Input Service Distributor (ISD); Rule 7 of Cenvat Cr
...View More No service tax applicable on one-time maintenance deposit collected by builder before society's formation; Payment of various outgoings / services i.e. water / electricity charges by builder till form
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