CESTAT Rulings
CESTAT dismisses Revenue appeal, can’t invoke Rule 11 of CENVAT Credit Rules (CCR) to prohibit utilisation of CENVAT credit available on date of exemption of some final products, towards duty pa
...View More CESTAT rejects MRP valuation u/s 4A of Central Excise Act on biscuits supplied to Municipal Corporation of Delhi for free distribution under National Programme of Nutritional Support of Primary Educat
...View More CESTAT grants respite to cigarette manufacturer, ‘tobacco refuse’ generated during manufacturing process not “final product”, hence exemption benefit of Notification No. 52/200
...View More Fees remitted to foreign broadcaster towards distribution of SET MAX channel in India not includible in assessable value of imported digi-beta tapes / video tapes under Rule 10(1)(c) of Customs Valuat
...View More CESTAT upholds service tax demand on around 200 bus operators towards intra and inter-State operation of buses for Andhra Pradesh State Road Transportation Corporation (APSRTC) as “rent-a-cab&rd
...View More CESTAT quashes service tax demand on authorised service station of Tata Motors Ltd i.r.o. vehicle parts supplied during servicing / repairing; Rejects Revenue contention that material / parts supplied
...View More CESTAT allows 67% abatement benefit under Notification No. 1/2006-ST towards material supplied under “Erection, Commissioning & Installation” service contract; Rejects Revenue contenti
...View More Lumpsum royalty paid for “trademark usage” and “technical know-how” to related foreign entities not liable to customs duty towards goods imported under separate agreement; Reje
...View More CESTAT grants partial relief to Airliner, allows customs duty refund u/s 27 of Customs Act to the extent of undepreciated amount of imported goods in Books of Accounts; Amount paid by assessee pursuan
...View More 2 Member Chennai CESTAT bench refers to Larger Bench, issue of classification of coal imported for use in manufacture of electricity as ‘Steam Coal’ under sub-heading 27011920 or as &lsquo
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