CESTAT Rulings


Pre-deposit made through Form DRC-03 sufficient compliance; Remands matter to decide appeal 

CESTAT Allahabad allows Assessee’s appeal by way of remand against Commissioner’s rejection of appeal solely on Assessee’s failure to make mandatory pre-deposit in terms of Section 3...View More

Extended-period for SCN issued w.r.t. mis-declared goods construable from debit/payment vide DFRC-license 

CESTAT Chennai sets aside the demand of duty and penalty despite the importer admitting to fabricating invoices and bills of lading to evade tax w.r.t. goods mis-declared as 100% Cotton Woven fabrics ...View More

Condemns adjourning matter beyond prescribed number, cites non-prosecution by Assessee 

CESTAT Allahabad finds no justification for adjourning the matter beyond three times which is the maximum number statutorily provided u/s 35C(1A) of Central Excise Act, 1944; Thus, dismisses Assessee&...View More

Business promotion/support & marketing service not taxable as 'Intermediary'; Amended definition inapplicable pre-2014

CESTAT Chandigarh rules that business promotion/support and marketing service under an agreement to JDS Unionise Corporation, USA (JDSU USA) do not qualify as intermediary service pre- October 2014, a...View More

Invoking 'caveat emptor' principle, upholds extended-period demand against fraudulent license/scrip-buyer 

CESTAT Delhi upholds extended period demand of duty, penalty and interest against assessee who purchased fraudulent re-registered license/duty scrips without verifying genuineness of duty-credit scrip...View More

Extended period demand on construction services by reclassifying as 'Works Contract' unsustainable 

CESTAT Chennai quashes extended period demand raised by re-classifying construction service under Works Contract Services (WCS) when service tax was discharged by assessee for the period April 2009 to...View More

Citing Commissioner's failure to decide ‘primary issue’ pertaining to 'broomsticks' classification, remands matter 

CESTAT Ahmedabad upon observing that main issue i.e. whether goods described as broom sticks in the Bill of Entry (BoE) are also classifiable under the description “Muddhas made of sarkanda, Bro...View More

Allows CENVAT credit on Sugar-Cess; Invalidates excess duty claimed ignoring actual production data 

CESTAT Delhi dismisses Revenue’s appeal against order of Commissioner that allowed assessee to take CENVAT credit on Sugar cess by placing reliance on Karnataka HC verdict in Renuka Sugar, rejec...View More

IATA-agent receiving incentive/discounts for booking Airline/Shipping's cargo-space, not rendering BAS 

CESTAT Chennai's (Third Member), sets-aside the service tax demand under Business Auxiliary Service (BAS) on incentives/discounts received by assessee (an IATA Agent) for buying and selling cargo ...View More

Allows exemption on aircraft parts meant for repair/overhaul of imported aero-engines 

CESTAT Bangalore extends benefit of exemption of Notification No. 153/1994 on imported aircraft parts meant for repair/overhaul of aircraft engines received from abroad by clearing them under ex-bond ...View More