CESTAT Rulings


Transition provisions allow CENVAT-credit refund of CVD/SAD paid for unmet export obligations 

CESTAT Delhi dismisses Commissioner (A) order that rejected the refund of CENVAT-credit of countervailing duty (CVD) and Special Additional Duty (SAD) paid on account of non-fullment of export obligat...View More

Unjust enrichment bars refund to Manufacturer passing discount to dealers, after duty passes to ultimate-consumer 

CESTAT Allahabad upholds Commissioner (A) order that modified the original order granting refund to manufacturer of writing paper and craft paper on the basis of credit note issued to dealers vide whi...View More

Construction services towards Commonwealth Games-related projects, ‘non-commercial’, quashes demand 

CESTAT Delhi quashes service tax demand on Vat Builders & Suppliers on provision of construction services to Delhi Development Authority for Commonwealth Games, 2010 related projects, finding that...View More

No provisions in Customs Act permitting appeal against seizure before confiscation order is passed 

CESTAT Allahabad dismisses challenge against seizure of betel nuts consignment, ruling that appeal against the seizure memo before any authority has been passed confiscating order, does not lie u/s 11...View More

Quashes demand on cheque bouncing, foreclosure charges recovered by NBFC 

CESTAT Chandigarh sets aside demand raised on Clix Capital Services (a NBFC) for cheque bouncing charges, foreclosure charges, operating lease rental under the head Banking and Other Financial Service...View More

Goods cannot be re-assessed/confiscated for DRI’s differing opinion on classification post export 

CESTAT Delhi dismissing Revenue's appeal, explains the applicability of Sections 28 and 128 of Customs Act in the context of re-assessment of shipping bills (SBs) for re-classifying the goods once the...View More

DGAC charges collected from commercial tenants of malls, taxable,  not akin to DG services

CESTAT Allahabad upholds service tax demand on DGAC charges separately collected by a mall operator from its tenants in providing backup power supply of air conditioning ...View More

Credit admissible on tubes and flaps sold together with tyres by Apollo

CESTAT Bangalore dismisses Revenue’s appeal, rules that CENVAT credit on tubes and flaps when cleared along with the manufactured tyres in a set packing to Original Equipment...View More

Quashes demand on works contract and consultancy service as wrongly confirmed under incorrect provisions

CESTAT Allahabad quashes demand on provisions of works contract  and consultancy engineering service as they were confirmed under incorrect provisions, states “Works Contract Service and En...View More

Dismisses undervaluation demand, rules section 138B non-compliance renders printouts/statement inadmissible

CESTAT Kolkata sets aside demand and denial of Notification No. 25/1999-Cus (as amended) benefit, on account of undervaluation of imports, finding that the demand, by rejecting import’s tra...View More