CESTAT Rulings


No service tax on OIL INDIA hiring-out tangible goods under ‘deemed sale' without ‘effective control' 

CESTAT Kolkata quashes lower authorities orders confirming service tax demand on ‘rental charges’received by Oil India Ltd (Assessee) from its customers for hiring out ‘72 feet heigh...View More

Without stating differing grounds, Tribunal’s order accepted on monetary-basis binds lower authorities 

CESTAT Allahabad  allows assessee’s appeal against Commissioner (A) order that set aside the original order and remanded it back to the Adjudicating Autority (AA) for the reason that t...View More

Absent concrete evidence, ‘clandestine clearance’ charge basis circumstantial evidence unfounded 

CESTAT Kolkata rules that without corroborative evidence, Revenue's allegation of ‘clandestine clearance' is unfounded when goods are sold by the manufacturer on an ex-factory basis, cleared wit...View More

Preventive Officer, SEZ lacks authority to seize/confiscate goods under Customs Act 

CESTAT Allahabad sets aside confiscation of goods and seizure of vehicles holding that Preventive Officer, Noida SEZ, even if appointed as an officer of Customs, has “no power to detain…g...View More

‘Spent-solvent’ emerging out of bulk-drug manufacturing by Sun Pharma, a mere waste, not by-product 

CESTAT Ahmedabad grants benefit of concessional rate of duty to Sun Pharma (Assessee, being an EOU) under Notification No. 23/2003-CE dated 31.03.2003 on the value of spent solvent, emerging out of ma...View More

Grants concessional customs duty benefit to CISCO on ethernet switches 

CESTAT Mumbai in a bunch of appeals, quashes re-assessment orders denying concessional Basic Customs Duty (BCD) on CISCO “Catalyst 3850 series Ethernet Switches” (goods) imported; Goes by ...View More

Commission to Director serving as Company employee not taxable under BAS 

CESTAT Ahmedabad drops demand under reverse charge mechanism (RCM) on commission paid to directors given treatment as part of salary as per the books of accounts and TDS deduction status as per 26AS o...View More

Allows Vodafone to take credit of ‘input service’ used for erecting BTS Tower/Shelter 

CESTAT Mumbai allows Vodafone Idea appeal, quashes order disallowing CENVAT-credit taken on ‘input services’ like construction service, erection, commissioning & installing services, t...View More

Allows refund of credit where service tax paid during GST-regime after audit objections 

CESTAT Chennai finds the order of Commissioner (A) denying refund of CENVAT credit of service tax alongwith interest paid under reverse charge mechanism (RCM) in GST era, subsequent to audit objection...View More

Reversing CENVAT-credit sans proving that ‘capital goods’ are ‘fully or partially written of”, wrong 

CESTAT Chennai quashes orders of lower forums (adjudicating and appellate authorities) which confirmed reversal of CENVAT-credit availed on ‘capital goods’ for manufacturing sugar which we...View More