CESTAT Rulings
CESTAT denies excise duty exemption to Hindustan Petroleum under Notification No. 64/95-CE; Interprets said Notification, supply of goods to Indian Navy / Coast Guard as ‘stores’ for on-bo
...View More Assessee’s refund claim hit by bar of 'unjust enrichment' as total incidence of customs duty passed on to buyer of goods, absent indication of any separate duty element in invoice; Accepts Reven
...View More CESTAT allows refund under Notification No. 102/2007 - Cus of Special Additional Duty (SAD) paid on goods otherwise exempt under Notification No. 29/2010 - Cus; Unlike Sec 5A of Central Excise Act, no
...View More Mere providing table space by automotive dealers to banks/financial institutions would not per se amount to “Business Auxiliary Service” (BAS); Where mere space is provided at dealer&rsquo
...View More CESTAT rejects redemption fine enhancement subsequent to clearance of imported goods, absent evidence of higher Margin of Profit (MoP) on imports; As per Sec 125 of Customs Act, redemption fine cannot
...View More CESTAT Larger Bench upholds non-inclusion of liquidated damages in transaction value of goods on delay in supply, as per terms of agreement; Interprets Sec 4 of Central Excise Act, subsequent reductio
...View More Mere change in company name without change in ownership, not ground to deny CENVAT credit to new unit; Rejects Revenue’s contention that assessee failed to obtain satisfaction of Asst. Commissio
...View More CESTAT allows SAD exemption on inter-unit transfer of final goods from EOU to DTA; Such stock transfer cannot be construed as ‘exempt sale’, for SAD levy under Notification No. 23/2003 - C
...View More CESTAT allows CENVAT credit of duty-paid intermediate products received from job-worker within 180 days; Rejects Revenue’s contention that non-reversal of input credit during clearance for job-w
...View More CESTAT lays down law on CENVAT credit availability of input service tax paid on Goods Transport Agency (GTA) services post April 1, 2008; Only where ad-valorem duty chargeable on value determined u/s
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