CESTAT Rulings


Refundable ‘security deposit’ collected by Adani Energy for providing gas connections not taxable 

CESTAT Ahmedabad drops demand against Adani Energy Limited (Assessee) on the amount of security deposit (which is refundable) collected from its customers for providing new gas connections having no n...View More

Allows re-import of rejected Coarse Ground Chilli for further re-export 

CESTAT Bangalore sets aside order rejecting the benefit of Notification No. 52/2003 – Customs (Notification) on re-import of 6000 Kg of ‘Coarse Ground Chilli’ out of the total consig...View More

No service tax on Hostel construction of educational institute 

CESTAT Ahmedabad holds that the construction of hostel building of educational institute (Gujarat Adani Institute of Medical Science) cannot be termed as ‘commercial or industrial construction s...View More

Allow refund to Adani Power Mundra for non-taxability of ocean freight; Modifies remand order 

CESTAT Ahmedabad allows Adani Power Mundra Ltd (assessee) refund of service tax paid on ocean freight, stating that once the levy is declared unconstitutional by Gujarat HC in SAL Steel Ltd case, ther...View More

Quashes service tax demand on employee cost recovery deputed to group entity 

CESTAT Ahmedabad quashes service tax demand for ‘man-power recruitment or supply agency service’ on the recovery of employees cost deputed by assessee to its group entity, noting that prim...View More

Remuneration paid by Company to Directors ‘salary’, outside service tax scope 

CESTAT Ahmedabad quashes demand of service tax on remuneration paid by company to the directors, holds that “remuneration paid by the appellant to the directors are clearly in the form of salary...View More

Absent reversionary rights, sub-leasing of property a leasehold rights' 'sale', not renting-service 

CESTAT Ahmedabad drops demand against Assessee who sub-let the land leased by Gujarat Informatics Ltd. (Government of Gujarat undertaking) after development of IT hubs, to its customer/client for one-...View More

Quashes SCN demanding tax on notice pay; Cites CBIC circulars, finality of matter 

CESTAT Allahabad rejects appeal by the Department w.r.t. on levy of service tax on amount recovered by assessee on account of ‘notice pay’ as the issue is no more res integra;&nb...View More

Classifies ‘Polyester Filaments’ as monofilaments synthetic; Upholds recovery of short-paid IGST 

CESTAT Delhi rules that ‘Polyester Filaments, in cut lengths’ imported by Assessee for making Paint Brushes of different sizes, are not synthetic and artificial filament yarn, but ‘l...View More

Refund of duty paid on short-landed goods not hit by unjust enrichment 

CESTAT Ahmedabad upholds the order of Commissioner (A) that allowed refund of duty paid on short landing of goods (i.e. goods which never crossed the customs barrier) to assessee; Holds that there is ...View More