CESTAT Rulings
CESTAT dismisses assessee’s appeal, upholds demand of full duty foregone, upon de-bonding, where assessee imported goods duty free as 100% EOU but failed to fulfil conditions of Notification No.
...View More Provision of services using helicopter to oil companies i.e. ONGC / British Petroleum, for transportation of person, materials to/from various oil rigs, same qualifies as ‘non-scheduled passenge
...View More CESTAT upholds service tax demand on subscription received towards representational rights granted to various distributors to sell company products, under ‘Franchise Service’ category; Acc
...View More CESTAT allows CENVAT credit on items such as channels, angles and coil plates used in fabrication of capital goods, which are further utilised in factory of production; Rejects Revenue’s content
...View More CESTAT upholds levy of interest and penalty on supply of goods to sister concern and automotive industries, towards non-addition of 10% cost of production and non-inclusion of free supplies of tools &
...View More CESTAT upholds CENVAT credit reversal w.r.t. trading activity on turnover basis where assessee engaged in both manufacturing as well as trading, relies on Mercedes Benz ruling and rejects assessee&rsq
...View More Third Member of CESTAT to determine commercial viability of prime aluminium articles such as ingots, wires & scrap, procured for use in manufacture of "Ferro Aluminium Alloy" product and availabil
...View More CESTAT allows refund of input service credit against export of services albeit receipt of consideration in Indian Rupees; Rejects Revenue contention that absent receipt of consideration in convertible
...View More CESTAT grants partial relief by waiving pre-deposit towards demand of Rs 43.74 Cr in respect of ‘Commercial or Industrial Construction Service’ (CICS), states assessee prima facie eligible
...View More Activity of assembling various components and making a complete unit of lottery terminal amounts to ‘manufacture’, exigible to excise duty; Rejects assessee’s contention that lottery
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