CESTAT Rulings
Third Member of CESTAT waives pre-deposit, concurs with Member (Judicial) that CENVAT credit prima facie available in respect of contractor services utilised for laying down & commissioning of pip
...View More CESTAT upholds rejection of transaction value declared on import of phenol, basis contemporaneous imports of similar quantity of identical goods from same overseas supplier by other importers at highe
...View More CESTAT allows assessee's appeal, application filed for extension of warehousing period, after expiry of stipulated period of 1 year, entertainable; Bare perusal of customs law indicates that there is
...View More CESTAT rules in favour of assessee in second round of litigation, process of chemiking and spotting of fabrics does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Said activit
...View More CESTAT dismisses appeals on maintainability, pre-deposit under amended Sec 35F of Central Excise Act mandatory before filing appeal and therefore, asssessees’ contention of non-applicability of
...View More CESTAT disallows credit of service tax on common input services used for providing output service as well as for trading activity, in proportion of trading turnover; As held in Mercedez Benz India (P)
...View More Goods printed with name and details of Central Railway (CR), not 'marketable', as printed material not for general use, sets aside duty demand on ground of classification and marketability; Various pr
...View More CESTAT allows benefit of concessional rate under EPCG scheme on import of 'Rolls Royce" for tourist purpose, no impediment in vehicle use by Chairman and Managing Director (CMD) / staff of assessee (i
...View More CESTAT dismisses Revenue's appeal, rejects differential duty demand on account of variation in moisture content of copper concentrate, at time of loading and importation, absent any change in invoice
...View More CESTAT dismisses Revenue appeal, determines ‘place of removal’ and allows CENVAT credit on outward GTA service; Rejects Revenue contention that transportation service availed from factory
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