CESTAT Rulings
CESTAT allows duty exemption on DTA sale by 100% EOU prior to grant of permission by Development Commissioner (DC); DTA sale entitlement accrues on first day of financial year based on export performa
...View More Royalty & license fee payable on transfer of technical know-how in relation to ‘Float Process Technology’ and sale of finished products, not includible in import value of capital goods
...View More CESTAT exempts waste arising out of manufacture of plastic products, availment of duty credit on inputs does not violate condition of Notification No. 53/88-CE; Notification exempts waste
...View More CESTAT upholds valuation of job-worked goods on raw material cost + job-charges basis, towards fabrication and installation of structures for ONGC’s off-shore oil explorations; Rejects Revenue c
...View More CESTAT upholds service tax on therapeutic treatment through yoga as ‘health and fitness service’ u/s 65(42) of Finance Act; Rejects assessees’ contention that since they engaged in t
...View More Bill of Entry value acceptable for determination of assessable value of imported vessel, invoice / insurance cover value irrelevant for exemption entitlement under Notification No. 21/2002-Cus; Invoic
...View More Acquisition / leasing of land identified by client & further sale / sub-leasing exclusively to client’s customers for setting up wind farm projects not taxable as ‘real estate agent se
...View More Activity of adding additives to High Speed Diesel Oil for marketing / promotion purposes not taxable as “Business Auxiliary Service”; Rejects Revenue contention that addition of fuel addit
...View More CESTAT rules in favour of assessee, holds energy drink 'RedBull' containing caffeine, glucose etc. a proprietary caffeinated beverage and not mineral and aerated water; 'RedBull' recommended by Food S
...View More CESTAT upholds recovery of earlier refunded duty on cleared cigarette shells / slides used for packing purposes, pursuant to SC order in assessee’s own case; As per SC, cigarette shells and slid
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