CESTAT Rulings
Collecting advertisement proformas and forwarding them to various newspapers for publication not taxable as ‘advertising agency service’ u/s 65(3) of Finance Act; Rejects Revenue contentio
...View More CESTAT allows excise duty exemption on goods supplied for setting up power projects under International Competitive Bidding (ICB) in terms of Sl. No. 91 of Notification No. 6/2006-CE; Rejects Revenue
...View More CESTAT allows excise duty exemption under Notification No. 6/2006-CE on supply of goods to contractors undertaking setting-up of Ultra Mega Power Projects under International Competitive Bidding (ICB)
...View More CESTAT upholds valuation of Colour Television Sets (CTVs) cleared to State Govt undertaking for free distribution to poor on MRP basis u/s 4A of Central Excise Act, 1944; Rejects Revenue contention th
...View More CESTAT upholds ‘Import Parity Price (IPP)’ charged by Indian Oil Corporation Ltd from Oil Marketing Companies (OMC) based on MoU as ‘transaction value’ for sale of Air Turbine
...View More No interest payable on finalisation of provisional assessment of imported goods prior to July 2006 in terms of Sec 18(3) of Customs Act; Said section cannot be presumed to govern Bills of Entry filed
...View More CESTAT provides respite to Hindustan Unilever, sets aside duty demand on supply of intermediate goods, viz. unfinished soap noodles, at a price lower than that cleared to sister unit on cost construct
...View More CESTAT Third Member grants respite to Thai Airways, services received by Indian branch offices from foreign-based Computer Reservation System (CRS) companies not taxable as “Online Database Acce
...View More CESTAT directs pre-deposit, ‘agreement to lease’ entered prior to actual leasing prima-facie falls within scope of ‘renting of immovable property’ as defined in Finance Act, 19
...View More CESTAT rules on classification of interior work activities such as wall plastering, floor tiling, carpentry undertaken in commercial premises u/s 65(25b) of Finance Act, taxable as ‘commercial o
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