CESTAT Rulings


Upholds duty demand sans documents to establish maintenance of separate accounts 

CESTAT Allahabad upholds duty demand on finding that “appellant has taken CENVAT credit against the documents in respect of which he claims that no credit was taken”; Assessee cleared good...View More

Quashes order of excise duty that clubs clearances of two units located in same premises 

CESTAT Ahmedabad quashes order of excise duty with interest and penalty on finding that clearances made by another entity having factory unit in the same premises as that of Assessee were wrongly club...View More

Drops penalties on Future Enterprise’s executives for lack of mala-fide in claiming exemption under SAFTA Rules 

CESTAT Kolkata sets aside penalties imposed jointly and severally on the Managing Director, Director, CFO, and Manager (assessees) of the Future Enterprises Ltd (FEL) for want of mala fides on their p...View More

No service tax liability on remuneration paid to whole-time Directors 

CESTAT Hyderabad quashes service tax demand on remuneration paid to whole-time directors on finding that “the Managing Director/whole time director, even if they are promoter, are nothing but em...View More

Drops differential IGST demand on Loco-Tractors import owing to time-barred SCN 

CESTAT Kolkata quashes order demanding differential IGST along with interest and imposing redemption fine and penalty on import of Loco Tractor Lok 2.60, Loco Mover Crab 1500, Battery Shunter, as the ...View More

Allows assessee appeal involving classification of collar band, printed folder on limitation ground 

CESTAT Bangalore allows Assessee's appeal involving classification of goods manufactured by Assessee (Collar Band, Chest Band, printed fabric folder and swatch cards) upon finding demand as barre...View More

Following Northern Operating Systems ratio, affirms demand on assignment of employees by overseas entity 

CESTAT Bangalore upholds demand of service tax and interest on amount paid by Assessee for assignment of employees by Overseas Entity for normal period, however, sets-aside extended period demand and ...View More

Leasing of ISO-Tanks located abroad tantamount to ‘business- auxiliary-services’, attracts service-tax under RCM 

CESTAT Ahmedabad upholds order confirming service tax levy on the ISO tanks situated abroad taken on lease by the Assessee for storage and effective supply of Aluminium Chloride to customers located a...View More

Servers distinct from ‘Automatic-Data-Processing-Machines’, not restricted under Exim policy; Quashes confiscation, penalty 

CESTAT Kolkata upholds the classification of second hand “Data processing Server” with all standard Accessories namely Output Power Supply, Switching Power Supply, AC-DC converter & De...View More

Sustains liability as sub-contractor whilst dropping demand on services connected to distribution of electricity 

CESTAT Ahmedabad confirms liability on services provided as sub-contractor despite main contractors, IVRCL Infrastructure & Project Ltd. paying Service Tax on the entire amount by observing that &...View More