CESTAT Rulings
CESTAT refers to Third Member issue of sustainability of duty demand under 7th proviso to Rule 9 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008; Member (Tech
...View More CESTAT Third Member allows CENVAT credit w.r.t. capital goods used for construction of captive power plant (CPP); CPP installed on land leased out for electricity generation for use in assessee’
...View More CESTAT upholds penalty against CENVAT credit irregularly availed on imported inputs short received in respect of which assessee claimed insurance; Assessee availed CENVAT credit (including CVD) initia
...View More CESTAT upholds invocation of extended limitation period u/s 73 for service tax demand on car loan marketing u/s 65(105)(zzb) r/w Sec 65(19) as “business auxiliary service”; Rejects assesse
...View More CESTAT dismisses Revenue appeal, testing of sample goods manufactured by job workers and overseas sister concerns, not taxable u/s 65(105)(zzh) of Finance Act as ‘technical testing & analysi
...View More Proof of actual service tax collection, a condition 'precedent' before passing tax demand order u/s 73A of Finance Act; Tribunal rejects Adjudicating Authority's inference that assessee collected serv
...View More CESTAT upholds undervaluation of transactions between Legrand India Pvt Ltd and manufacturer, as related persons; Rejects rectification of mistake application, direction to redetermine value in terms
...View More CESTAT Third Member upholds classification of Funskool board games viz. Chip N Dale, Duck Tale Disney, Fox & Geese and Rally under CSH 95.04; Relies on Harmonised System of Nomenclature (HSN) clas
...View More CESTAT allows refund, bar of unjust enrichment not applicable when fabrics processing under job-work not ‘manufacture’; Since Central Excise Act provisions not applicable to duty-free good
...View More CESTAT grants composition scheme benefit against services rendered after introduction of ‘works contract service’ category w.e.f. June 1, 2007, though contract entered prior to such date;
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