CESTAT Rulings


Improper removal of gold from SEZ to DTA, outside Customs Officers' jurisdiction

CESTAT quashes confiscation & improper importation penalty proceedings u/s 111 and 112 of Customs Act respectively upon removal of gold jewellery from SEZ to DTA without following the procedure, a...View More

Allows credit refund of tax on group insurance premium covering family members

CESTAT allows refund of accumulated CENVAT credit in respect of group insurance premium covering family members of employees, under Rule 5 of CENVAT Credit Rules; Notes that even if none of the depend...View More

Credit irreversible upon factory demarcation into DTA and EOU, Revenue's 'removal' contention untenable

CESTAT allows assessee’s appeal, CENVAT credit not reversible on inputs / capital goods transferred to 100% EOU carved out in same factory premises in assessee's name; Notes that EOU established...View More

Allows CENVAT credit utilisation towards tax arrears on 'immovable property renting' services

CESTAT allows utilization of CENVAT credit available as on January 2011 for discharge of service tax arrears relating to renting of immovable property services for the period 2007-08 to 2009-10; Rejec...View More

Quashes refund rejection; Limitation under Notification commences from Service Tax Code allotment

CESTAT sets aside rejection of service tax refund under Notification No. 41/2007-ST in respect of ‘technical testing and analysis services’ and ‘port services’ utilized towards...View More

Denies SAD refund on imported 'used tyres’ sold as ‘crumb rubber’ domestically

CESTAT rejects SAD refund under Notification 102/2007-Cus on 'used tyres’ consumed by importer-assessee and sold after conversion into ‘crumb rubber’; States, assessee is not differe...View More

Allows credit to authorized car dealer on co-dealer's labour charges towards 'free servicing' 

CESTAT allows credit of services availed from co-dealer by authorized dealer of Maruti Udyog Ltd, during supply of ‘free servicing’ to customers; Notes that prevalent industry practice man...View More

Upholds penalty; Shipping-line, not exporter, accountable for loading container absent 'export order'

CESTAT upholds penalty on shipping line on account of error in loading container without waiting for ‘let export order’, however sets aside same on exporter and CHA; States, any deviation ...View More

'Veterinary services' for Group Cos. taxable as "BAS"; No exemption absent 'sale' / 'purchase'

Veterinary and laboratory analysis / testing services provided to customers on behalf of group companies constitute ‘customer care services’ provided on behalf of client and therefore, tax...View More

Cheque book, payslips printing for bank non-taxable as 'BAS'; Allows insurance policies credit

Printing cheque books, statements, pay slips and various other reports for a Bank, not taxable as “Business Auxiliary Services” (BAS) u/s 65(19) of Finance Act; Rejects Revenue contention ...View More