CESTAT Rulings
CESTAT Third Member upholds extended limitation period invocation & penalties u/s 77 & 78 of Finance Act, confirming demand on renovation / restoration activities u/s 65(25b) r/w 65(105)(
...View More CESTAT Third member upholds non-maintainability of assessee’s miscellaneous application (MA), says it cannot be considered as 'appeal'; Relies on SC decision in Gurdev Singh, Ashok Kumar to hold
...View More Royalty not includible in assessable value of imported goods in terms of Explanation to Rule 10(1)(e) of Customs Valuation Rules, absent condition of sale; As per agreement with foreign collabora
...View More Appeal against Commissioner of Customs ' prohibition order under Regulation 23 of Customs Brokers Licensing Regulations 2013 (CBLR) not maintainable before Tribunal; Rejects assessee's contention that
...View More Activity in relation to mining of lignite i.e. removal of top soil from mining area, removal of over burden soil, kankar, sandstone, loading of lignite into trucks, classifiable as “Mining Servi
...View More CESTAT allows credit of countervailing duty (CVD) paid on damaged transformers re-imported into India, against payment of duty on repaired transformers, cleared from factory post undertaking repairs;
...View More Excise duty payment beyond statutory due date and 30 days’ grace period must be paid in cash, utilisation of CENVAT credit not allowed, as per Rule 8(3A) of Central Excise Rules; Though finding
...View More Salary reimbursement of employees engaged with client (pursuant to lease of machines) taxable under ‘Manpower Supply Service’ (MSS) i.e. Sec 65(105)(k) post June 16, 2005; Prior to said da
...View More Service tax discharge based on split between goods and services provided under Maharashtra VAT Act (MVAT) / Rules not acceptable, CESTAT terms it as arbitrary determination of cost of goods supplied;
...View More CESTAT Third Member confirms excise duty assessment of switchgear products (Heading 85.36) u/s 4A of Central Excise Act, i.e. as per ‘retail price’ instead of Sec 4 (transaction value), pr
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