CESTAT Rulings
CESTAT allows customs duty exemption on import of bulk drugs through high seas sale under Advance Licenses, for manufacture and export of compacted drugs; Rejects Revenue contention that process of co
...View More 2 Member Bench refers matter on inclusion of transportation charges in assessable value of petroleum goods supplied to ONGC from depot, to Third Member; As per Member (Technical), since sale takes pla
...View More CESTAT allows import of ‘calcareous stone’ by Hotelier, on availment of EPCG Scheme benefit under Notification No. 103/2009-Cus; Rejects Adjudicating Authority’s classification of go
...View More Services provided by Mumbai Police to individuals / organisations for private and public events prima facie not taxable as ‘Security Agency Services’ u/s 65(94) r/w Sec 65(105)(w) of Finan
...View More Service tax prima-facie inapplicable on amount retained by Bank while advancing loan through Clearing Corporation of India (CCIL); Such transaction of collateral borrowing and lending amounts to givin
...View More CESTAT allows concessional rate benefit of 5% under Notification No. 21/2002-Cus. (NT) on Imaging Plates (IP) and IP Casettes as accessories of X-ray machine; Exemption benefit available under Sr. no.
...View More CESTAT allows credit of plant installation/erection service at customers' premises, where entire contract a composite one, and no extra consideration recovered for these services; Relies upon decision
...View More Burning loss arising during manufacture in a customs bonded warehouse (CBW), not liable to customs duty u/s 65(2) of Customs Act, 1962, as waste and scrap; Assessee availed benefit of Notification No.
...View More No service tax payable on insurance guarantee given by BNP Paribas to COFACE France towards loan extended to Airliner to purchase aircrafts; Rejects Revenue contention that transaction taxable in the
...View More Date of filing appeal papers & receipt thereof albeit in wrong office / forum, must be considered as “appeal filing date” for the purpose of Sec 35 of Central Excise Act; Appeal must b
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