CESTAT Rulings
Third Member concurs with Member (Judicial), allows input credit on H.R. Coils subjected to process of slitting & pickling and cleared on payment of duty; Rejects Revenue c
...View More Lambasts Revenue for not disbursing rebate / refund despite Tribunal’s clear direction to dispose of claim within one month; Tribunal sanctioned refund after considering all relevant documents,
...View More CESTAT allows Special Additional Duty (SAD) exemption on stock transfer by EOU to units in DTA under Notification No. 23/2003-CE; A plain interpretation of condition that ‘goods must not be exem
...View More Construction and maintenance of sub-stations for Maharashtra State Electricity Transmission Co. exempt from service tax under Notification No.45/2010-ST; Said Notification exempts taxable
...View More Charter hire of oil drilling rigs for operation in Continental Shelf / Exclusive Economic Zone of India, beyond territorial waters, taxable as ‘supply of tangible goods for use’ service u/
...View More Charges for design, engineering and technical supervision of equipment imported for erection, commissioning and installation of plant, includible in assessable value, liable to custo
...View More Third Member of CESTAT concurs with Member (Technical), denies Anti-dumping Duty (ADD) exemption under Notification No. 98/2009-Cus on imports against transferred Duty Free Import Authorisation (DFIA)
...View More CESTAT upholds interest on refund delay in respect of services rendered to SEZ unit; Rejects Revenue contention that Notification No. 9/2009-ST, as amended by Notification No. 15/
...View More Recovery of contributory expenses (viz. hall charges, training equipment) from dealers towards staff training not includible in assessable / transaction value of motorcycles u/s 4 of Central Excise Ac
...View More CESTAT extends exemption to Partially Oriented Yarn (POY) under Notification No. 30/2004-CE to assessees’ factory / factories undertaking subsequent processing like texturising / draw twisting;
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