CESTAT Rulings
Captive power plant in assessee’s factory to be considered as ‘part of factory’ for CENVAT credit availment, even where same treated as new industrial undertaking for Income tax purp
...View More No duty payable on goods exported by 100% EOU, even after granting of 'in principle' approval for debonding, but before grant of final debonding order; Goods exported under claim for Advance Authoriza
...View More Fabrication of trolleys and racks at assessee (Raymond Ltd)'s factory through hired fabricators amounts to 'manufacture'; Supply of all raw materials, consumables, designs and drawings by assessee ent
...View More No service tax on interest charges on EMIs under Banking and Financial Services; Sec 67 of Finance Act r/w Rule 6 of Valuation Rules as well as Circular dated September 17, 2004 does not contemplate i
...View More Where goods sold from various depots, assessable value to be sale price prevalent at depot of ultimate sale, nearest to time of removal of identical goods from factory / refinery; Rejects Revenue
...View More Charter hire of helicopters to corporates for off-shore operations taxable as "supply of tangible goods service" u/s 65(105)(zzzj) of Finance Act; Rejects assessee's contention that services liable to
...View More No interest on clearance of inputs as such, where CENVAT credit reversed / duty paid in subsequent month as per Rule 8 of Central Excise Rules; Rejects Revenue's contention that interest u/s 11AB of C
...View More CESTAT allows input service credit refund of additional tax against supplementary invoices of service provider, prior to April, 2011; Rejects Revenue's contention that during such period, 'supplementa
...View More Activity of collection / transportation / supply of by-product ‘Fly ash’ to cement / asbestos companies at Govt specified rates, not “Business Support Service” (BSS); Fly ash d
...View More Capital goods credit available on machinery, equipment, parts used in setting up of Oxygen Plant within factory premises; Accepts assessee’s contention that credit available on capital goods ass
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