CESTAT Rulings

Upholds taxability of 'vacant land' given on lease or license w.e.f. June 2007

CESTAT holds that 'vacant land' given on lease or licence, for construction of a building or a temporary structure, to be used at a later stage for furtherance of business or commerce, would be &ldquo...View More

Mere mention of wrong code while making duty-payment cannot attract interest/penalty

CESTAT quashes levy of interest and penalty for deposit of excise duty made by mentioning wrong code; Notes assessee’s plea that, duty in question was duly deposited by it though against the old...View More

‘Back-office support’ not 'intermediary service' for mere involvement of two or more companies

CESTAT dismisses Revenue’s appeal, holds that provision of ‘back-office support outsourcing services’ on behalf of and on direction of group/foreign entity does not amount to ‘...View More

'Business Support Services' to group entity on 'Principal-to-Principal' basis not 'intermediary service', allows refund

Delhi CESTAT holds that assessee rendering ‘business support services’ comprising of sales support, marketing, advertising, billing, etc. to ‘overseas’ group company/entity, do...View More

One-year time-period u/s 11B applies for claiming refund on 'long-term lease', Section 104(3) only 'directory'

CESTAT holds that refund of service tax paid by assessee (service-recipient) to a Govt. organisation (service-provider) relating to long term lease of industrial plots may be granted within time limit...View More

Credit reversal not required for services in J&K, unused equipment at subscriber's premises

CESTAT sets aside demand of CENVAT credit w.r.t. services provided by assessee in State of J&K for the period for which service tax has been paid on output service despite fact that same was not d...View More

Upholds EOU-DTA sale of machine upon duty payment at concessional rate on transaction value

CESTAT upholds sale of obsolete Die casting machine by 100% EOU to DTA buyer holding EPCG licence on payment of 5% excise duty on ‘transaction value’; Perusing content of letter issued by ...View More

Suo-moto credit of duty paid inadvertently has no 'legal sanctity', denies such adjustment

CESTAT dismisses assessee’s appeal, holds that suo-moto CENVAT credit availment of inadvertently paid excise duty twice is not legally tenable; Opines that, there is no statutory mandate for dou...View More

Assessment proceedings absent 'speaking order' untenable, upholds classification of ‘toy-rocker’ as ‘plastic-toy’

CESTAT allows assessee’s appeal, upholds classification of ‘toy rocker’ under Heading No. 95030090 of First Schedule to Customs Tariff Act, 1975 (CTA); Citing Revenue’s failure...View More

One-to-one co-relation of input services with export not required, allows refund to 100% EOU

CESTAT allows refund under Rule 5 of CENVAT Credit Rules, 2004 (CCR) to 100% EOU engaged in providing Banking and Other Financial Services (BoFS); Accepts assessee’s plea that, rejection of refu...View More