CESTAT Rulings


CENVAT-credit on LPG-bottling eligible; Embarks on effect of Rule repeal 

CESTAT Chennai remands the matter back to jurisdictional adjudicating authority for de novo adjudication proceedings to “determine the extent to which the cenvat credit has been taken on the ser...View More

Allows refund of unutilized CENVAT -credit disclosed in the revised ST-3 returns for subsequent period 

CESTAT Allahabad allows refund claimed by the Assessee in respect of unutilized CENVAT credit that was availed beyond the due date prescribed for filing revised ST-3 returns; Taking strength ruling in...View More

‘Quilt Panels’ emerging during rubberized coir sheets manufacturing, not ‘manufacturing’ 

CESTAT Bangalore rules that ‘quilt panels’ manufactured and captively consumed in the production of rubberized coir mattresses are not independently marketable and hence not excisable; Hol...View More

Customs officer not empowered to modify FOB value of goods, sets-aside 'export incentive' re-computation 

CESTAT Delhi allows exporter’s appeal in dispute pertaining recomputation of incentives availed in the form of duty drawback, MEIS and ROSL; Dept. sought re-determination of FOB values alleging ...View More

Partnership firm receiving GTA services not liable under reverse charge if supplier pays tax 

CESTAT Ahmedabad quashes service tax liability on GTA services received by a partnership firm (assessee) observing that if service tax required legally to be paid by the recipient under Reverse Charge...View More

Delayed payment charges collected by stock-broker a penal measure, not liable to service-tax 

CESTAT Delhi quashes demand on delayed payment charges (DPC) received by stock broker towards extending credit facilities, stating that “nature of amount of such DPCs is nothing beyond a penal c...View More

Non-registration, non-return filing, or ignoring summons alone don’t prove tax evasion intent 

CESTAT Chandigarh holds that despite assessee not registering itself, not filing returns, not appearing on summons, they do not in themselves display a deliberate act of suppression with an intent to ...View More

Quashes demand on Honda Motorcycle for extra freight, insurance collected from dealers, citing excise-duty paid 

CESTAT Delhi quashes the service tax demand on Honda Motorcycle collecting excess freight and insurance charges from the dealers/customers during delivery of finished goods upto the premises of buyers...View More

Basis submission of fabricated evidences to claim exemption, confirms liability as manpower-supply services 

CESTAT Dellhi confirms service tax liability on the Assessee supplying manpower services to conglomerates like Tata Teleservices Limited, observing that “…As per Agreements of the appella...View More

Upholds re-classification of additional cutter head ladder length and jet pump set imported with Dredger 

CESTAT Bangalore upholds the reclassification of additional length of cutter head ladder and jet pump set which were imported along with the Dredge as ‘components’ of Dredger under Chapter...View More