CESTAT Rulings
Repair and maintenance of machines undertaken under service agreement with Modi Xerox not taxable as 'repair and maintenance' service, but Business Auxiliary Service (BAS); Assessee billed Modi Xerox
...View More CESTAT allows reversal of CENVAT credit attributable to input services used for provision of exempted services, under Rule 6(3)(ii) of Cenvat Credit Rules, 2004 (CCR), even though procedure under Rule
...View More CESTAT rejects Revenue appeal, selling agent agreement for increasing sale of ‘country liquor’ manufactured under assessee's brand name for maximisation of profits, not ‘intellectual
...View More Third Member to decide issue whether activity of affixing additional label on cartons imported / received from assessee’s other unit availing area based exemption under Notification No. 56/2002,
...View More CESTAT allows refund of excess customs duty paid under a self-assessment of Bill of Entry (BoE), u/s 27 of Customs Act w.e.f. April 8, 2011; As eligibility of exemption Notification No. 12/12-CE undis
...View More CESTAT denies exemption under Notification No. 21/2002-Cus on import of stone crushing plant and hot mix plant pursuant to project / contract awarded by MMRDA & Gujarat Govt for construction of ro
...View More CESTAT allows assessee’s appeal, rejects Revenue classification of imported ‘Seismic Survey Vessel’ under CTH 8905 covering vessels which perform their main function in stationary po
...View More Banding single pack of soaps into combo packs for Hindustan Unilever Ltd. (HUL) makes them marketable, constitutes manufacture u/s 2(f) of Central Excise Act r/w Note 6 to Chapter 34 of Central Excise
...View More CESTAT upholds imposition of anti-dumping duty on import of rubber chemical from Korean company (exporter) basis reconstructed cost of production adopting international price of major raw material / i
...View More CESTAT dismisses appeal, no 'interest' payable on refundable interest amount from Department absent any legal provision thereof; Though the word ‘interest’ added to Sec 11B of Central Exci
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