CESTAT Rulings
CESTAT allows benefit of Compounded Levy Scheme under Rule 96ZNA to 96ZNB of erstwhile Central Excise Rules 1944, holds Adjudicating Authority unjustified in rejecting valuation of investment in plant
...View More CESTAT upholds Commissioner (Appeals) order, allows input credit on detergent soap supplied free with 500 gms of detergent powder in a combi-pack; Assessee rightly discharged excise duty at MRP value
...View More CESTAT quashes 1% Extra Duty Deposit demand on related party import of electronic automation parts, absent finalisation of assessment under ‘special valuation’ within prescribed period; Re
...View More CESTAT allows assessee appeal, royalty paid to associate companies under Trade Mark License Agreement not includible in imported goods value in terms of Rule 10(1)(c) of the Customs Valuation Rules; T
...View More CESTAT LB rules on taxability of Turnkey / EPC projects undertaken by Govt / Govt undertakings; Laying of pipelines / conduits for lift irrigation systems and involving associated activities like tren
...View More Chapter 87 of Central Excise Tariff Act in para materia with Motor Vehicles Act, CESTAT Larger Bench holds that norms & standards laid down for classification of vehicle under Motor Vehicles Act t
...View More Pre-deposit u/s 35F of Central Excise Act / Sec 129E of Customs Act of adjudged duty or penalty or both, as the case may be, to be mandatorily made at the time of filing appeal itself; Rejects assesse
...View More Goods transferred from factory to a depot and subsequently to another depot, to be evaluated at price prevailing at subsequent depot from where goods actually sold, in terms of Rule 7 of Central Excis
...View More CESTAT allows assessee's service tax refund claim of accumulated CENVAT credit under CENVAT Credit Rules, 2004 (CCR), absent any material evidence demonstrating drawback claim in respect thereof; Noti
...View More CESTAT dismisses assessee’s rectification application in matter of CENVAT credit availability under Rule 8(3A) of Central Excise Rules, 2002 in case of default in payment of excise duty beyond 3
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