CESTAT Rulings


Quashes extended-period demand on Amusement Park, cites assessee’s bona fide belief of exemption 

CESTAT Kolkata quashes demand in the extended period w.r.t running of Amusement Park finding no willful suppression of facts to evade tax, as there was no allegation that the assessee collected servic...View More

Sizing and packaging to make product ‘marketable’, amounts to manufacture; Quashes demand 

CESTAT Kolkata rules that the processes of sizing and packaging of products like Ferro Manganese, FerroSilicoManganese, Hydrochlorofluorocarbons (FeMn/Fe-Si-Mn/HCFC) amount to ‘manufacture&rsquo...View More

Physical and Downloaded Software sold by Tally India not ‘Service’; Drops demand 

CESTAT Bangalore drops demand of Service tax on physical and downloaded software imported and sold by Tally-India (Assessee), as the software satisfies all the attributes of being classified as &lsquo...View More

HDFC Bank eligible to credit on DICGC insurance service, brokerage for underwriting G-Sec 

CESTAT Mumbai allows HDFC Bank’s appeal, ruling that insurance premium paid to Deposit Insurance Credit Guarantee Corporation [DICGC] and commission/brokerage paid to brokers for underwriting Go...View More

For pre-July, 2009 work-contract, no demand by including free materials in assessable value 

CESTAT Kolkata quashes the demand for service tax on the inclusion of free supplied materials in the assessable value, observing that since the works contract and invoices were raised before July 7, 2...View More

Test report of unequipped Customs lab for classifying ‘Calcite Powder’ as ‘Calcium Carbonate’ unacceptable 

CESTAT Ahmedabad rejects Revenue’s classification of Assessee’s imported ‘calcite powder’ as ‘calcium carbonate’ under CTH 28365000, noting that the classification ...View More

Service tax already paid by supplier cannot be recovered from recipient 

CESTAT Ahmedabad rules that service tax cannot be recovered twice on the same service upon which the service provider has already discharged the tax, even when the same was statutorily due from the se...View More

Classifying ‘Propylene' needs purity level, contending classification determination per SC's guidelines; Remands matter 

CESTAT Mumbai allows BPCL’s ( Assessee) appeal regarding the classification of 'Propylene (propene)' produced during the distillation of crude petroleum, by way of remanding the matter to origin...View More

Grants refund to Nokia accepting CA certificate; Sets-aside order directing deposit in CWF 

CESTAT Delhi sets aside order directing Nokia (Assessee) to deposit sanctioned refund into consumer welfare fund (CWF) u/s-27 of Customs Act on the premise that, the incidence of duty has been passed ...View More

Disallows EOU's iron ore wastage as ‘handling losses' sans SION norms from Development Commissioner, DGFT 

CESTAT Bangalore upholds the demand of excise duty on 100% EOU’s unexplained shortages/waste of iron ore on grounds that neither the Development Commissioner nor the DGFT have fixed any SION nor...View More