CESTAT Rulings
CESTAT quashes demand in respect of stationery items (i.e. forms), classifiable under Heading No. 4820.10 of Central Excise Tariff Act, 1985, supplied to assessee’s other establishments governed
...View More CESTAT allows CENVAT credit on structural steel items i.e. Ms angle, Ms channels, Ms joists, chequered plate, etc. used in fabrication of supporting structures of kiln, burning chamber, conveyor galle
...View More CESTAT holds that cost of transportation of pipes to customer’s site for erection and installation of lift irrigation systems is not includible in assessable value of pipes manufactured and remo
...View More CESTAT allows assessee’s appeal, extends CENVAT credit of ‘maintenance charge’ of industrial area under a lease deed entered with Madhya Pradesh Audogik Kendra Vikas Nigam; Perusing
...View More CESTAT upholds addition of royalty to the value of imported goods in terms of Rule 9 (1) (c) of Valuation Rules, 1988 / Rule 10(1)(c) of Valuation Rules 2007; Relies upon various Apex Court decisions
...View More CESTAT sets aside CCT(A)’s order, allows refund claim of unutilized CENVAT credit considering assessee’s provision of technical testing and analysis services as ‘export of service&rs
...View More CESTAT sets aside recovery of tax and penalty u/s 78 of Finance Act, 1994 under ‘commercial or industrial construction service’ while holding that ‘debit notes’ referred u/s 67
...View More CESTAT dismisses Revenue’s appeal against order of Commissioner (Appeals) which set aside penalty u/s 77 & 78 of Finance Act, 1994 r/w CENVAT Credit Rules, 2004 (CCR) imposed for mismatch no
...View More CESTAT allows refund of unutilized input service credit under Rule 5 of CENVAT Credit Rules, 2004 (CCR) r/w Notification No. 27/2012-CE (NT) where the delay was not in the date of filing claim but, du
...View More CESTAT allows assessee’s appeal, quashes demand on unfit/old/used cast iron (CI) moulds removed for job work for repairs/processing under Notification No. 214/86-CE; Noting that CI moulds used b
...View More
 (1).PNG)
