CESTAT Rulings


Excess credit denial where duty paid on higher value on inter-unit clearance, unsustainable 

CESTAT rules in assessee's favor, allows CENVAT credit of duty paid by Unit II in respect of MS Ingots cleared basis higher value (i.e. market value), to Unit I of assessee for captive consumption in ...View More

'Place of removal' determinable basis 'sale' concept codified in Sale of Goods Act 

CESTAT rules on principles for determining 'place of removal' in context of CENVAT credit eligibility w.r.t. outward transportation of goods upto buyers premises/port of export; Notes that, mandate co...View More

Input / WIP credit irreversible despite output becoming exempt, TAFE ratio being recent applicable 

CESTAT allows assessee’s appeal, CENVAT credit of inputs lying in stock, WIP and final products not required to be reversed when final products become exempt from payment of duty in terms of Not...View More

Upholds anti-dumping duty levy basis domestic producer's petition undertaking predominant activity in India 

CESTAT dismisses assessee's appeal, upholds final findings of Designated Authority (DA) levying Anti-Dumping duty (ADD) on Synchronous Digital Hierarchy System (SDH) vide Notification No. 125/2010-Cus...View More

'Input service' definition pre-April 2011 wide, entire credit availed by 100% EOU justified 

CESTAT rules in assessee's favor, allows CENVAT Credit for pre- April 2011 period w.r.t. 19 services including telecommunication services, CA services, Outdoor Catering Service, Rent-a-cab service, re...View More

Bank's mark-up / conversion charges for foreign currency debit / credit transactions, non-taxable pre-May 2006 

CESTAT rules in favour of bank, ‘mark-up’ / ‘currency conversion charges’ in case of foreign currency transactions done using credit and debit cards, not liable to service tax ...View More

Allows refund to Power Sector SEZ-developer, despite surplus power transmission to DTA 

CESTAT allows refund of input services received by Developer to set up Power Sector Specific SEZ, despite transmission of surplus power to Domestic Tariff Area (DTA); Rejects Revenue’s argument ...View More

Damaged goods cleared from SEZ to DTA assessable basis 'local auction' price

CESTAT allows assessee's appeal, accepts local auction price of damaged goods cleared from SEZ to DTA as assessment value, sold in association with Insurance Company for realising salvage value; Obser...View More

Bharti Airtel ratio constitutes 'binding law'; Credit unavailable to telecom infrastructure companies 

CESTAT Larger Bench rules on tax credit availability to telecom infrastructure companies, rules that Bombay HC judgments in Bharti Airtel Ltd. and Vodafone India Ltd., holding a view that towers and s...View More

Parties cannot suffer for Counsel's lapse, Recalling dismissal order, allows appeal restoration

CESTAT allows restoration of appeal (ROA), thereby recalling dismissal order of appeal along with stay application, relies upon SC's ruling in Munshilal and Anr., wherein it has been held that, contes...View More