CESTAT Rulings
CESTAT allows exemption benefit under Notification Nos. 21/2002-Cus and 6/2006-CE on import of software on CDs by telecommunication equipment manufacturer; Said Notifications exempt “customized
...View More CESTAT extends excise duty exemption on supply of goods to UNICEF in terms of Notification No. 108/95-CE, despite non-mention of excise duty component in UN Certificate; Notification allows exemption
...View More CESTAT allows assessee’s Head Office, an Input Service Distributor, to distribute credit of services availed by one unit (an EOU) to another unit in DTA; Rejects Revenue contention that overseas
...View More CESTAT LB confirms excise levy on “Aluminium dross and skimmings”, by-products arising in course of manufacture of aluminium / non-ferrous metal products, post May 10, 2008; Twin tests of
...View More No service tax payable on refund of security deposit on termination of lease / rent agreement, as same not part of “renting of immovable property service”; Assessee’s logic of treati
...View More Provision of infrastructural facilities like maintenance of roads, street lights to plot owners by State Corporation constituted under Maharashtra Industrial Development Act, not liable to tax; Reject
...View More Excess duty refund u/s 11B of Central Excise Act consequent to downward revision of product price admissible since it was filed within 1 year from clearance of goods from factory; Rejects Revenue cont
...View More Activity of providing sub-surface data on magnetic tapes to ONGC not taxable as ‘Consulting Engineer Service’; Absent analysis of data collected / recorded, no technical assistance / consu
...View More Contract Carriage Vehicles providing to & fro bus transportation to Company employees not 'tourist vehicles'; Prior to September 2004, only person engaged in operatin
...View More CENVAT Credit prima-facie unavailable on quality control & testing services provided by third party at bottler’s premises, absent any integral connection with soft drink concentrate manufact
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