CESTAT Rulings


Rule 7 inapplicable for valuation where part clearances made from factory & remaining from depot 

Delhi CESTAT dismisses applicability of Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2007 (Valuation Rules) in a case where portion of manufactured goods (i.e....View More

VAT liability discharged using subsidy granted under State Investment Scheme excludible for AV computation 

Delhi CESTAT allows assessee’s appeal, sets aside differential demand on account of inclusion of VAT amount paid by using 37B challans in assessable value by assessee operating under Rajasthan I...View More

Quashes extended period demand on inputs cleared ‘as such’ to sister units 

CESTAT allows assessee’s appeal, sets aside invocation of extended limitation period demanding duty (to tune of Rs. 2 lakh crores (approx.)) on various inputs cleared “as such” to si...View More

Toll-charges collection on Municipal Corporation’s behalf, a sovereign function, not business support/ auxiliary service

Delhi CESTAT allows assessee’s appeal, sets aside order confirming demand of Rs.8.29cr service tax for providing Business Support/ Auxiliary Services to Municipal Corporation of Delhi (MCD) by c...View More

'End use' irrelevant for claiming exemption notification 12/2012 benefit of 10% duty on ultra-refined shea butter import 

Delhi CESTAT allows assessee’s appeal, holds it eligible for benefit of concessional 10% basic customs duty rate on import of consignment of ultra-refined shea butter classified under Chapter su...View More

Upholds extended period invocation where service tax short-paid despite rate enhancement knowledge 

CESTAT dismisses assessee’s appeal, upholds recovery of short-paid service tax amount along with interest and penalty on account of increase in rate of tax on work contract service and erection,...View More

Absent cogent evidence, transaction value rejection between related parties basis mere suspicion unwarranted

CESTAT sets aside order of Commissioner (Appeals) rejecting periodic review order of SVB confirming transaction value of motor cycle parts and accessories in case of related party imports while holdin...View More

Extends CENVAT credit on 'freight' basis railway authorities' certificate and receipt photocopies

CESTAT allows CENVAT credit of service tax paid on railway freight by assessee, a manufacturer of clinker and cement, on strength of photocopies of railway receipt and certificate of service tax payme...View More

Quashes extended period invocation where service-tax paid under 'construction service' on composite contract 

Delhi CESTAT sets aside invocation of extended limitation period as well as penalty where assessee paid service tax under Commercial or Industrial Construction Service (CICS) in respect of constructio...View More

Duty demand on ‘by-products’ generated during Sugar manufacturing unsustainable, Rule 6 amendment inconsequential 

CESTAT quashes demand in terms of Rule 6(3)(i) of CENVAT Credit Rules, 2004 (CCR) and erstwhile Rule 6(3)(a) of CCR r/w Section 11A of Central Excise Act, 1944 (Act) on sale of by-products (i.e. bagas...View More