CESTAT Rulings


Blending & crushing 'iron ore' does not result into 'concentrates', allows importer benefit of exemption

CESTAT Mumbai holds that process of crushing and screening ‘Iron Ore’ after mining and its subsequent blending with 5-10% iron ore concentrate would result in the classification of goods i...View More

Service-nature makes no difference w.r.t. 'reimbursement' taxability when Rule 5 held ultravires by SC

CESTAT Delhi quashes demand of service tax on expenses reimbursed by the client (service recipient) incurred by event management service provider for hiring third-party vendors for completion of event...View More

Quashes service tax demand on brokerage income; Cannot reject CA-certificate without reason 

CESTAT Kolkata sets aside service tax demand with interest on receipt of brokerage amount, also drops penalty on account of alleged erroneous adjustments; The assessee, engaged in business of Stock br...View More

Quashes order enhancing assessable value of imports, condemns non-compliance of natural justice principles

CESTAT, Mumbai sets aside Order enhancing assessable value on the import of rubber accelerator in absence of evidence to displace the declared value, holds that the entire process, commencin...View More

Follows LB dicta to allow credit on deposit insurance service availed by Bank 

CESTAT Chennai sets-aside order disallowing CENVAT Credit availed by Indian Overseas Bank towards service tax paid on deposit insurance service provided by Deposit Insurance and Credit Guarantee Corpo...View More

Denies CENVAT credit on 'Corporate Social Responsibility' expense absent inclusion in 'input-service' defintion

CESTAT Delhi disallows CENVAT Credit on expenses incurred on Corporate Social Responsibility (CSR), and holds that, being "a legal responsibility does not make it an output service"; In clea...View More

Allows seized goods release; Finds condition imposed in provisional-order as "arbitrary, excessive" 

CESTAT Ahmedabad allows provisional release (PR) of goods on finding assessee at a better footing for its willingness to pay the entire duty of BCD and IGST which is over 25 crores on goods (Copper Ca...View More

Order merging different services of Assessee under single-head, travels beyond SCN, bad-in-law 

CESTAT New Delhi holds that Adjudicating Authority has travelled beyond the scope of SCN and “order is bad on this score alone” where demand in the SCN was proposed under ‘Cargo Hand...View More

Allows CENVAT-credit on outward freight where point of sale is consumer’s doorsteps 

CESTAT Delhi allows credit of service-tax paid on outward freight where the place of removal in case of delivery of goods on FOR basis is the door step of the consumer; Notes that, Revenue relied on S...View More

Applying ‘User-Test’ principle, HC-dicta, allows credit on steel-items used for setting sponge iron-kiln

CESTAT Kolkata finds that reliance placed by Commissioner (Appeal) on Larger Bench decision in Vandana Global to disallow a portion of the credit on steel items “cannot be sustained in...View More