CESTAT Rulings


Construction of residential complexes by sub-contractor for Govt. bodies not taxable 

CESTAT Ahmedabad dismisses Revenue’s appeal, upholds Commissioner’s order that dropped the demand of service tax on a sub-contractor (assessee) who constructed residential complexes for Go...View More

SCN demanding Excise-duty instead of Customs-duty on EOU to DTA clearances 'void-ab-initio' 

CESTAT Ahmedabad quashes imposition of Central Excise Duty demanded in lieu of Customs duty on imported goods obtained duty free, cleared to Domestic Tariff Area (DTA) units from Assessee’s...View More

Quashes extended-period demand on mixing of 'bought-out' Fine Crumb Rubber' with Sulphur, Finawax C 

CESTAT Ahmedabad holds that the activity of mixing of bought out of Fine Crumb Rubber with 5 % sulphur /yellow powder and 2% Finawax C does not amount to manufacture of new excisable goods,&...View More

Thwarts Assessee’s attempt to avail credit on reimbursements from overseas-entity; Quashes demand on limitation 

CESTAT Chennai while conceding that Assessee incorrectly availed CENVAT credit of service- tax paid erroneously on reimbursements from overseas entity, drops demand by allowing Assessee’s appeal...View More

No "illegality" in service-tax recovery by IATA-agent from sub-agent on 'airline booking commission' 

CESTAT Delhi allows a bunch of appeals by setting-aside recovery of service-tax component on ‘commission’ received from airlines under the category of “Air Travel Agent Ser...View More

Allows Ford-India's appeal w.r.t. classification of 'Compressor' for Car-AC; Westinghouse ratio inapplicable 

CESTAT Chennai holds that imported compressors used in car air-conditioning (AC) units (declared in Bill of Entry as s ‘COMPR & CL ASY A/C) are correctly classifiable und...View More

Refund of CVD paid on imported goods 'under protest' not hit by limitation 

CESTAT Chandigarh allows appeal filed by Assessee who was denied benefit of exemption from payment of Countervailing Duty (CVD) on imported goods under Notification No. 30/2004-CE dated 09.07.2004; Gr...View More

EOU entitled to benefit of concessional duty rate on by-products cleared to DTA 

CESTAT Ahmedabad sets-aside orders denying benefit of concessional rate of central excise duty to 100% EOU (Assessee) on clearance of by-products like Ammonium Carbonate Liquor and Ammonium Sulph...View More

Directs refund of CENVAT Credit erroneously reversed w.r.t. services to SEZ-unit 

CESTAT Chandigarh grants refund of Rs 2.53 Crores arising due to erroneous reversal of CENVAT Credit on services to SEZ unit arising out of misconception of Rule 6(6A) of the CENVAT Credit R...View More

IT Management Services by IBM, Wipro using latest technologies taxable as Consultancy 

CESTAT Bangalore in appeal by IBM and Wipro, who are rendering various management services, favours classification adopted by Revenue under the category of ‘Management Consultancy Service&r...View More