CESTAT Rulings
CESTAT rejects assessee's appeal, process of testing rejected goods on return not 'manufacture', requires reversal of CENVAT credit availed under Rule 16(1) of Central Excise Rules 2002, on goods remo
...View More CESTAT dismisses Revenue appeal, publishing advertisements in “Kaldarshika” calendar not taxable u/s 65(105)(zzzm) as ‘sale of space for advertisement service’; Rejects Revenue
...View More CESTAT sets aside Adjudicating Authority's order, delivery & road freight subsidy charges collected from customers, not includible in assessable value of petroleum products cleared from warehouse/
...View More CESTAT allows input service credit refund against investment advisory & management consultancy services provided to foreign entity; Sets aside Commissioner (Appeals) order which rejected the refun
...View More CESTAT allows ‘vocational training’ service tax exemption to practical accounting & auditing courses, in respect of 'commercial training & coaching services' under Notification No.
...View More CESTAT rejects assessee’s appeals, MP3 CD-ROM for recording audio music/songs in MP3 format, taxable at 16% under residuary Chapter Heading (CH) 8524.90 of Central Excise Tariff Act, 1985 as &ls
...View More CESTAT upholds service tax demand on charges collected by ‘stock photography agency’ towards downloading of images by clients for limited use & period, u/s 65(75) r/w Sec 65(105)(zh) o
...View More CESTAT grants excise duty exemption on manufacture of ‘Intravenous Cannula’ (IV Cannula) a medical instrument, under Notification No. 6/03-CE r/w Notification No. 6/06-CE; Said instrument
...View More CESTAT sets aside Commissioner (Appeals) order, allows ‘input’ credit on plastic crates, trolleys, welding table and welding chair utilised during manufacturing process; Plastic crates use
...View More CESTAT sets aside Commissioner (Appeals) order, allows re-credit of CENVAT credit reversed, absent any dispute regarding assessee’s entitlement thereof; Accepts assessee's contention that CENVAT
...View More
 (1).PNG)
