CESTAT Rulings
CESTAT allows CENVAT credit on Goods Transport Agency (GTA) service discharged by Registered Office (RO) and distributed to manufacturing unit, as Input Service Distributor (ISD); Relies on coordinate
...View More CESTAT allows assessee's appeal, amount paid to individual truck owners towards inward transportation of sugarcane, not 'Goods Transport Agency' (GTA) service; Notes that assessee being a sugar manufa
...View More CESTAT upholds transaction value declared during export of “football goalkeeper gloves of leather”, thereby allowing duty drawback claimed thereon; Rejects Revenue’s re-determination
...View More CESTAT allows appeal by way of remand, Adjudicating Authority to determine if multi-car parking system with hydraulic lifts for developers constitutes “structure” to be taxable under &lsqu
...View More CESTAT grants partial respite to assessee, 2% margin provided to co. distributors / consignment agents towards replacement of damaged goods not includible in assessable value; Rejects Revenue contenti
...View More CESTAT allows assessee's request for extension / renewal of permission to store goods for export purpose outside factory, without payment of duty on ground of shortage of space, as per provisions of R
...View More Service charges received by Bank from Zilla Parishad for disbursement of Govt teachers’ salaries do not constitute ‘commission’, though entered in books of account as “commissi
...View More CESTAT allows assessee’s appeal, sets aside valuation of goods sold to interconnected undertakings under Rule 8 / 9 of Central Excise Valuation Rules; Merely because the buyers are interconnecte
...View More Services rendered by a Govt. of India organisation, with a foreign based firm,under an agreement entered for license technical documentation transfer for production of fighter aircraft, not taxable un
...View More CESTAT sets aside adjudicating authority’s order, credit not reversible /payable on capital goods removed by assessee to its sister concern, when said capital goods were purchased by assessee un
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