CESTAT Rulings
CESTAT upholds confiscation of goods cleared in contravention of Rule 8(3A) of Central Excise Rules without payment of excise duty either before statutory due date or before 30 days grace period; Asse
...View More CESTAT allows customs duty exemption on re-import of gold jewellery sent overseas for exhibition, under Notification No. 94/1996-Cus; Sets aside Adjudicating Authority order which held that since good
...View More Third Member rules on time limit for demanding 'interest' on differential duty paid suo moto prior to issuance of show cause notice, concurs with Member (Technical) that interest demanded within one y
...View More Third Member rules on includability of transportation charges in determining transaction value of petroleum products sold to ONGC from depot; Concurs with Member (Technical), as sale takes place at de
...View More CESTAT grants stay, RCC pipe and manhole shaft (classifiable under Chapter 68 of Central Excise Tariff), supplied and fabricated at site, prima-facie eligible for exemption under Notification No. 5/20
...View More No service tax payable by bank on interest received against hypothecation loan, where no service charges collected in this regard; Interest being consideration for liquidity forgone by Bank due to len
...View More CESTAT sets aside excise duty demand, ‘heavy storage racks’ erected onsite by embedding into earth for storage of industrial engineering goods constitute “immovable property”;
...View More CESTAT upholds tax liability on IPL Cricket Association, cannot utilise CENVAT credit for payment / deposit of amount collected as service tax, when not required to do so, in terms of Sec 73A(2) of Fi
...View More CESTAT 5 Member Larger Bench rules 3-2 on taxability of service element in composite works contract prior to June 2007; Larger Bench examines whether issue squarely covered by Delhi HC’s G.D. Bu
...View More CESTAT refers to Third Member, issue of pre-deposit in respect of CENVAT credit availed on inputs, input services and capital goods supplied to contractors for laying pipelines on job-work basis; Acco
...View More
 (1).PNG)
