CESTAT Rulings
Allows credit of Special Additional Duty (SAD) paid on imports through utilization of Duty Entitlement Pass Book (DEPB) credit; Rejects Revenue's contention that assessee entitled to claim only drawba
...View More Service tax leviable on payment of salaries of recruited candidates plus commission; Service tax payable under Manpower Supply Service (MSS); Rejects assessee's contention that activities amount to Ma
...View More Allows export of goods under duty drawback claim to EOU in the process of debonding; Drawback available post discharge of final duty liability and before issuance of final de-bonding order; Rejects Re
...View More Sports flooring material being a 'sports requisite', and not 'sports goods'; Countervailing duty (CVD) exemption under Notification No. 6/2006-CE not available; Notification No. 146/94-Cus exempts spo
...View More Allows customs duty remission on genuine loss caused naturally while warehousing/re-warehousing goods pre-clearance; Rejects Revenue's contention that Sec 23 of Customs Act not applicable absent clear
...View More Reimbursement of testing charges an 'additional consideration' from buyer for sale of finished goods; Testing being a condition of sale, expenses incurred either directly or by third party, includible
...View More Reimbursement of publicity and advertisement expenses to dealers 'non-routine', cannot be included in assessable value to levy excise duty; Such expenses incurred by dealer at own accord post sale, no
...View More Rule 4 of Central Excise Valuation Rules, 2000 (transactional value based rule) applicable where goods sold partly to independent buyers and partly to related persons; Rejects Revenue's contention tha
...View More Free diesel supplied by service recipient, cannot be included in gross amount charged for services rendered; Rejects Revenue's contention that total value of diesel to be treated as 'additional consid
...View More Denies duty credit to assessee on capital goods purchased from registered dealer (a third party), but were clandestinely removed by original manufacturer without duty payment; Though authenticity of d
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 (1).PNG)
