# CESTAT holds demo cars are held to be same as normal cars and hence valuation to be on basis of price of normal cars for purpose of excise duty... Click here for copy of the decision.
# CESTAT holds Credit on M.S. plates, beams, angles, channels, sheets etc used for repair and replacement of damaged parts of plant and machinery is admissible... Click here for copy of the decision.
# CESTAT holds in case any of the ingredients for assessable value is not known or available at time of clearance of goods, assessee should opt for provisional assessment... Click here for copy of the decision.
# CESTAT holds enhancement of value of goods solely on basis of internet price is not permissible... Click here for copy of the decision.
# CESTAT holds SAD refund not available when goods are exempted from payment of sales tax vide notification... Click here for copy of the decision.
# Service tax implications on export of services referred to President on difference of opinion by CESTAT, Delhi... Click here for copy of the decision.
# P & H High Court holds that the holds that an assessee is required to be informed to avail the benefit of second proviso so that he can deposit 25% of the penalty amount... Click here for copy of the judgement.
# Madras Highcourt restrains coercive action against assessees due to non disposal of stay application on account of vacancy in CESTAT... Click here for copy of the judgement.
# HC of Andhra Pradesh holds Provider of storage and warehousing service can take credit of excise duty paid on cement , TMT bars etc used in construction of warehouse ... CCE vs. Sai Samhita Storage (P) Ltd 2011 45 VST 467 (AP)
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