CESTAT Rulings


Overburden Removal during Lignite mining a "Mining Service", not “Site Formation and Clearance”

CESTAT Ahmedabad holds that Assessee provided ‘Mining Service’ under Tender Contract for overburden removal during mining of lignite as well as for excavation work, which was not taxable d...View More

Allows refund of excess duty paid on stock lying with dealers upon rate-reduction

CESTAT Allahabad allows refund of excise duty paid on vehicles lying in stock with the dealer in respect of which price was reduced subsequently on account of reduction of excise duty on cars Rel...View More

Wrong to deny credit on common inputs/services where assessee opted to maintain seperate-accounts

CESTAT Hyderabad holds that "Revenue cannot choose and force an option under Rule 6(3)" to maintain separate accounts of inputs used in manufacture of dutiable and exempted products finding it “...View More

Demand unsustainable on cleaning services in respect of residential colony, revises penalty

CESTAT, Ahmedabad sets-aside service-tax demand imposed on Cleaning Services such as upkeeping/environmental services in respect of non-commercial buildings, holds that, residential colony would not b...View More

Directs refund of amount collected as service-tax by broadcaster for carrying advertisements

CESTAT Delhi sets-aside demand on assessee engaged in the broadcasting service through Doordarshan Kendra, Trivandrum involving advertisements of the advertisers and broadcasting or telecasting them a...View More

No demand on duty-free imports by 100% EOU once duty paid on DTA clearances

CESTAT Ahmedabad sets-aside duty demand raised on raw materials imported duty-free by 100% EOU in term of Notification No. 52/2003-Cus noting that final product in which raw material was used, has bee...View More

Amount collected towards advancement of Yoga by charitable-trust registered under Income Tax, exempt

CESTAT New Delhi holds that no service tax is payable by Assessee-Trust, registered u/s 12AA of Income Tax Act engaged in carrying charitable activities (i..e ‘advancement of Yoga’); ...View More

Crude-Palmolein-oil eligible to exemption as edible-oil, entire BoE clearance treatable as ‘one-lot’

CESTAT, Hyderabad holds that, ‘Crude Palmolein Oil’ (edible grade) is ‘edible oil’, eligible for exemption to the extent of 50% under Exemption Notification No. 89/2005; Noneth...View More

Duty abatement benefit available on partial ceasing of work due to repairs

CESTAT Ahmedabad holds that even temporary ceasing of work in a factory, after following due procedure, and not just permanent ceasing of work, can entitle the asses...View More

Allows credit on 'packing machine' used for “Yo Frooti” manufacture by Parle International

CESTAT Mumbai sets-aside show cause notice alleging clandestine removal in manufacturing of “Yo Frooti” on finding a “clear intention” of assessee to use the machine imported i...View More