CESTAT Rulings
Amount collected from customers and kept in escrow account towards contingent service tax liability not liable to be deposited with Govt u/s 73A of Finance Act; Such collection only cautionary deposit
...View More Business Auxiliary Services (BAS) rendered to offshore parent entity in relation to merchandising, product integrity, vendor compliance, quality assurance, fabric sourcing and logistic support in Indi
...View More Limitation period of one year as prescribed u/s 11B of Central Excise Act, 1944 (Act), not applicable for claiming refund of service tax erroneously paid on residential flats; Accepts assessee&rs
...View More 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
 (1).PNG)
