CESTAT Rulings


No provision for CENVAT credit reversal on non-recoverable amounts written-off as bad-debts

CESTAT Chandigarh sets-aside order demanding CENVAT credit reversal from SBI on amounts written off as bad-debts and advertisement & sales promotion services through Indian Railway Catering and To...View More

Revenue's classification of imported goods as HSD without testing all parameters incorrect

CESTAT, Ahmedabad reprimands Revenue for classifying goods imported by Assessee as High Speed Diesel (HSD) by testing only 14 parameters out of the 21/22 parameters prescribed for such classification,...View More

Agency processing, back-dating interest & look-in charges not part of life-insurance service

CESTAT Mumbai quashes demand on recovery of agency processing charges, backdating interest charges and look-in charges, recovered over and above the normal premium on insurance service provided by HDF...View More

Revenue responsible to demonstrate smuggled nature of betel-nuts seized at Assam-Mizoram border

CESTAT Kolkata sets-aside order upholding confiscation of goods on the allegation that assessee were not able to establish that goods were not smuggled into India, remarks, “appellants have no s...View More

Quashes demand on work done for railways, IT provision not relevant for liability determination

CESTAT Allahabad holds that Revenue erred in disallowing exemption on work done for Railways, levying service-tax on consideration received from sale of bricks and denying abatement on turnover toward...View More

Deprecates continued withholding of export consignment, allows provisional release of seized ‘Naptha’

CESTAT Ahmedabad allows provisional release of seized warehoused goods for re-export/export on finding that continued withholding of export consignment even if seized by any agency is not appreciated ...View More

Customs Broker cannot sit in judgment over certificate issued by Government; Quashes licence revocation

CESTAT Delhi holds that onus on Customs Broker cannot, extend to verifying that officers have correctly issued certificate or registration and cannot sit in judgment over the certificate or registrati...View More

CENVAT credit-reversal computation by Sponge Iron manufacturer only for electricity wheeled outside

CESTAT Delhi holds that value of input/input services only to such an extent as was used for generation of such an amount of electricity sold outside by Sponge Iron Manufacturer was to be taken for co...View More

Construction services for installation and erection of 'Effluent Treatment Plant' an 'input-service'

CESTAT Ahmedabad rules that construction services used for modernization of existing Effluent Treatment Plant (ETP) is eligible to CENVAT credit; Assessee claimed credit on construction services recei...View More

‘Cost Petroleum’ & ‘Profit Petroleum’ under PSC not consideration for service; affirms earlier view

CESTAT Mumbai rules that entitlement of 'oil exploration and production contractors' towards ‘Cost Petroleum’ and ‘Profit Petroleum’ under ‘Production Sharing Contract&rs...View More