CESTAT Rulings
CESTAT allows CENVAT credit on capital goods used for manufacture of aerated drinks, thereby quashing Revenue demand basis exclusive use in manufacture of exempted final product viz. “Mango Slic
...View More Third Member of CESTAT rules in favour of assessee, concurs with Member (Judicial) that affixing additional label on cartons received at Taloja plant from Jammu unit (availing area based exemption) an
...View More CESTAT allows Project Import benefit under CTH 98.01 of Customs Tariff Act r/w Project Import Regulations (PIR), where contract registered with customs house post importation of goods, but before clea
...View More CESTAT upholds valuation of HDPE / PP Bags manufactured and sold through ‘interconnected undertakings’ under Rule 11 r/w Rule 10(a) of Central Excise Valuation Rules; Rejects assessee&rsqu
...View More CESTAT upholds partial service tax demand on IT Co. towards sales marketing and promotion services received from foreign entity; Such activities fall within the definition of 'Business Auxiliary Servi
...View More CESTAT grants major reprieve to ‘Frit’ manufacturers in Gujarat, quashes Revenue's large scale demand towards clandestine removal and undervaluation of Ceramic Glazed Frits sold to Tile ma
...View More Interest recovery u/s 11AB of Central Excise Act on suo motu reversal of wrongly availed CENVAT credit barred by limitation; On plain reading of Sec 11AB, it is clear that interest on delayed duty pay
...View More CESTAT allows assessee's appeal, no duty payable on spare parts imported duty free to replace damaged and worn out parts of machinery and capitalised as part of 'capital goods', when in-principle appr
...View More CESTAT grants service tax exemption under Notification No. 14/2004-ST on commission paid to overseas agents for procuring textile export orders, thereby rejecting Revenue’s demand for service ta
...View More CESTAT allows input credit on indigenously procured / imported Copper Ingots, Wire Bars, Copper Alloy, Ship Breaking material for copper scrap manufacture; Rejects Revenue contention that it is econom
...View More
 (1).PNG)
