CESTAT Rulings
CESTAT allows concessional duty benefit to cement manufacturer under Notification No. 4/2006 on cement cleared to bulk consumers i.e. builders, developers and industrial users in 50 kg bags;
...View More CESTAT upholds assessee's mis-declaration on imports, term ‘ventilating or recycling hood’ under Customs Tariff cannot be construed as 'ventilating or recycling hood' purported for interme
...View More Separate service contract entered on a stand-alone basis classifiable as ‘works contract’, benefit of Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007 available;
...View More Renting out pipes to farmers not taxable as service of ‘supply of tangible goods’; Rejects Revenue’s denial of assessee’s claim on ground that evidences of VAT payment / VAT as
...View More CESTAT allows assessee's appeal, orthopedic heating belts classifiable under Chapter Heading (CH) 9021 (as orthopedic appliances) instead of CH 9018 (Instruments and appliances used in medical, surgic
...View More CESTAT dismisses appeal, upholds duty on 'intermediate' goods not specified in SSI exemption notification, manufactured by assessee as job-worker; Notification No. 83/1994-CE and 84/1994-CE, grants ex
...View More CESTAT allows CENVAT credit of capital goods and input services used for setting up of factory, prior to obtaining Central Excise registration; Adjudicating Authority’s view that assessee not a
...View More Mumbai CESTAT rules that ad films shooting and production taxable as “videotape production service” w.e.f. July 16, 2001; Assessee only shooting programmes prepared by Advertising Agency,
...View More CESTAT allows DTA clearance of rejected goods from EOU on payment of excise duty in terms of Notification No. 8/97-CE; Raw material procured by assessee from another EOU following CT-3 procedure for m
...View More CESTAT rejects Revenue appeal, upholds valuation of job-worked goods on material cost plus job-work charges including job-worker’s profit, as held by apex court in Ujjagar Prints Ltd. & Pawa
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