CESTAT Rulings
CESTAT Delhi denies CENVAT credit on capital goods/input services used in setting up the distillery unit which forms part of the same factory (of assessee, availing area-based exemption vide Notificat
...View More CESTAT, Kolkata holds that the activity of mere packing of rechargeable batteries along with battery chargers and labelling the same as “Eveready Recharge/Ultima” and “Uniross/Power
...View More CESTAT Delhi upholds levy of customs duty on re-import of goods into Domestic Tariffi Area (DTA) unit of Lupin Ltd. (assessee) without any manufacturing activity undertaken in Special Economic Zone (S
...View More CESTAT Kolkata dismisses denial of refund claim by Revenue citing assessee’s failure to file appeal pursuant to re-assessment of Shipping Bills (SBS) raising demand
...View More CESTAT Delhi confirms demand of service tax under ‘Commercial Training or Coaching’ on assessee with regard to imparting of education in the field of Postgraduate Courses in
...View More CESTAT Bangalore dismisses MTR Foods' appeal, holds that ‘Badam Milk Drink-Ready to Drink’ is classifiable as ‘Beverages’ under Heading 2202 9030 which is a specific entry for
...View More CESTAT Chennai holds that receipt of ‘commission’ from foreign buyers towards a bouquet of services (like monitoring quality, testing samples etc.) is not "mere selling or purchase of good
...View More CESTAT Kolkata rules that show cause notice disallowing deduction of Joint Plant Committee (JPC) Cess from assessable value is premature if the RT-12 assessment date [i.e. 1996] is taken as the date o
...View More CESTAT Delhi finds it fit to drop the entire demand of service tax under the heading ‘manpower services' against Boeing-India on expenses reimbursed to employees seconded from its holding compan
...View More CESTAT Kolkata, allows appeal against the order passed by Commissioner (Appeals) upholding Adjudicating Authority’s order rejecting Assessee’s claim for refund of service tax paid on rever
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