CESTAT Rulings


No service-element in 'joint-operations' undertaken under PSC, quashes Rs. 11 crores demand on 'JV-constituent

CESTAT Mumbai allows appeal filed by BG Exploration & Production India, holds that fulfilment of obligation to contribute to capital of Joint Venture (JV) is beyond the scope of taxation under Fin...View More

Commissioner(Appeals) lacks power to 'remand'/'re-investigate', restores Dy. Commissioner's order allowing CENVAT on goods-returned

CESTAT Delhi sets aside Commissioner’s (Appeals) order citing lack of power to remand, holding that there is no error in the order-in-original passed by the Dy. Commissioner (DC) allowing CENVAT...View More

Holds 'transaction-value' rejection of imported second-hand devices 'arbitrary', restores 'declared-value'

CESTAT Delhi holds the rejection of the transaction value of imported goods (old and used Digital Multifunctional Devices) as arbitrary and thus, sets it aside thereby, restoring the declared value fo...View More

Sets-aside penalty imposed upon assessee, working as employee of CHA, in smuggling case

CESTAT Delhi sets-aside penalty imposed under Section 112 (a) of the Customs Act on assessee (an employee of CHA) finding “no case of aiding and abetting” with the importer of th...View More

Laboratory-test results cannot be brushed aside, extends Notification benefit on Ethanol-Blended-Petrol

CESTAT holds Hindustan Petroleum Corporation Ltd. eligible for benefit under Exemption Notification No. 28/2002-CE as amended on clearance of Ethanol Blended Petrol (EBP) (Gasohol) consisting of 95% M...View More

Payment which loses 'service-tax' character treatable as deposit, allows refund claimed upon amalgamation

CESTAT, Chennai sets-aside order of rejection of refund where the construction service agreement in which advance provided between the parties automatically got cancelled due to formation of assessee ...View More

Adjourns Revenue's appeals awaiting decision of larger Bench in similar issue

CESTAT adjourns 3 out of 11 appeals of Revenue till the decision of higher Bench where the issue involved in matter has already been appealed, dismisses 8 other appeals under the Litigation Policy wit...View More

Larger Bench to decide on taxability of expat-salary post negative-list regime under reverse-charge

CESTAT Chandigarh refers the matter to larger Bench the issue of levy of service tax in respect of payment of salary to expats post July 1, 2012 under reverse charge mechanism (RCM) on account of cont...View More

Allows refund to BHEL of cesses which remained unutilized due to GST-transition

CESTAT allows BHEL’s appeal, claim of refund of Cesses namely Education Cess, Secondary and Higher Education Cess and the Krishi Kalyan Cess which were validly earned & suddenly became unuti...View More

Quashes demand on construction-service rendered pre-June 2007, however assessee to deposit amount already collected

CESTAT sets aside demand of service tax along with interest on construction services rendered to Ministry of Defence for period prior to June 1, 2007 when works-contract were brought into tax-net; How...View More