CESTAT Rulings
CESTAT denies input credit against extra / photo copies of duty paid documents; CENVAT Credit Scheme adopted and operationalised in India based on Tax Credit Method, which relies on sanctity of docume
...View More CESTAT quashes excise duty demand against affixing labels and MRP on imported cosmetic and toilet products for marketing in India; Rejects Revenue contention that such activity amounts to ‘manuf
...View More CENVAT credit prima facie available on document processing services utilised during clearance of goods for export as well as towards rebate claims before Central Excise Department; Such services neces
...View More CESTAT pronounces detailed ruling on 'coal' classification, interpretation of tariff classification and rules in favour of Revenue; Rejects concessional duty benefit under Notification No 12/2012-C.E.
...View More Clearances from different factories operating from same premises to be clubbed for determining eligibility as well as quantum of small scale industry (SSI) exemption; Directs assessee to pre-deposit 5
...View More Duty on paper cleared as reels from factory to job worker for conversion into sheets, payable at price at which paper sheet sold by assessee to ultimate buyers, after clearance from job-workers premis
...View More CESTAT tackles question of duty recovery under erstwhile Central Excise Rules 1944 by following Larger Bench ruling in Kisan Sahakari Chini Mills Ltd. that held Sec 38A introduction in Central Excise
...View More Promotion / Marketing of branded products / services by celebrity not taxable as ‘Business Auxiliary Service’ (BAS) pre-July 2010, but taxable as ‘Brand Promotion Service’ w.e.
...View More CESTAT denies refund claim w.r.t. service tax paid on renting of concrete pumps under ‘Business Support Service’ (BSS) for period May 2007 to Jan 2008, invoking "unjust enrichment principl
...View More CESTAT allows SAD refund under Notification No. 102/2007-Cus against import of bulk drugs packed in kgs, but subsequently sold in grams; Rejects Revenue contention that subsequent sale of imported goo
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