CESTAT Rulings
CESTAT, New Delhi upholds Principal Commissioner’s finding that service tax cannot be levied on the “right to use” component of the Trademark License Agreement executed between Asses
...View More CESTAT Allahabad rules that mandatory pre-deposit for an appeal payable under erstwhile regime, as per section 35F of the Excise Act “cannot be made by way of debit in the Electronic Credit Ledg
...View More CESTAT, New Delhi comes down heavily on Revenue for passing the order denying benefit of Duty Free Import Authorization (DFIA) licence on Melamine import by relying on opinion of Central Leather Resea
...View More CESTAT, Hyderabad rules that Hindustan Petroleum Corporation (assessee) is entitled to remission of transit losses of petroleum products in terms of Circular dated October 19, 1981 which clarifies tha
...View More CESTAT, New Delhi observes that the assessee and the buyers are inter-connected undertakings and, therefore, are related persons in terms of sub-Clause (i) of Section 4(3)(b) of Central Excise Act and
...View More CESTAT, New Delhi rules that mere mention in balance sheets about the buyer to be ‘Associated or Joint Ventures’ will not be sufficient to prove that buyers are ‘related persons&rsqu
...View More CESTAT Kolkata rules that Paper Cess is not to be included in the calculation of Education Cess (EC) and Secondary and Higher Education Cess (SHEC), discards Revenue argument that EC is levied on the
...View More CESTAT, Chandigarh opines that adding new machines has only resulted in diversification of production capacity by Wipro (assessee), while old products continued to be manufac
...View More CESTAT Chandigarh sets-aside orders of lower forum rejecting refund claim of BlackRock Services India Pvt Ltd. (an 100% EOU) arising from service rendered to US based client relating to development of
...View More CESTAT Ahmedabad holds that the supply of imported ‘B&D spare parts’ for 'interceptor boats' used by Indian Coast Guard for the security of coastal borders are exempt from customs duty
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