CESTAT Rulings
Royalty paid for technical services viz., training, selection of suppliers of machinery, commissioning, testing plant and machinery taxable as 'Consulting Engineer Service', however, penalty unwarrant
...View More Third Member grants respite to Jindal group, concurs with Member (Judicial) to allow CENVAT credit of Crude Mentha Oil (CMO), a non-dutiable agricultural product, cleared to recipient of goods from Ja
...View More CESTAT denies composition scheme benefit in respect of contracts entered pre-June 2007, despite re-classification as ‘works contract service’ post said date; Classification of service dete
...View More CESTAT allows CENVAT credit of installation/erection charges undertaken at customer premises, to manufacturer of machinery; Accepts assessee's contention that installation service at customer premises
...View More CESTAT grants stay, vessel even though modified to function as a 'casino', prima-facie a ‘passenger ship’ classifiable under Customs Tariff Heading (CTH) 8901; Rejects Revenue contention t
...View More CESTAT rejects Revenue’s attempt to classify VGA card box / TV tuner as “reception apparatus for Television” under Customs Tariff Heading (CTH) 8528 7100, sets aside customs duty dem
...View More Compensation received from ONGC towards grant of permission to lay oil pipelines below land / seabed within Port limits not taxable under “Port Services” u/s 65(82) of Finance Act; Rejects
...View More CESTAT refers to Third Member taxability of excess baggage charges collected by Airline operators from passengers at the time of aircraft boarding; Member (Judicial) holds that main service provided b
...View More CESTAT allows duty-free import of Acid Oil under advance license granted to manufacturer in terms of Notification No. 93/2004-Cus, and finds no mis-declaration when characteristics of imported good ma
...View More ‘Club membership’ and ‘Club privileges’ charges collected from subscribers towards membership scheme of Reliance Industries as marketing agent, not includible in value of te
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