CESTAT Rulings


Sponsored Research Projects undertaken by IIT-Madras for private agencies/Govt. not 'service' 

CESTAT Chennai dismisses the demand of service tax on IIT, Madras [Centre for Industrial Consultancy and Sponsored Research or ICSR] under the head of ‘Scientific and Technical Consultancy&rsquo...View More

Allows exemption as new Industrial-unit; Rejects Revenue's insistence on District Industries' permission/certificate

CESTAT Chandigarh extends benefit of duty exemption to ‘new unit’ of assessee for manufacturing V.P. Rings while observing that there is no condition in Notification restricting benefit to...View More

Job-worker's service of inserting toothpaste and toothbrush in Colgate's promo-pack not 'manufacturing' 

CESTAT Chandigarh sets-aside the order holding job-worker’s activity of inserting 100 gm toothpaste and one toothbrush in the slots of Colgate’s combo-promo pack wherein one tube of 200 mg...View More

Damping/patching material used in Blast-Furnace treatable as inputs, not capital goods

CESTAT Kolkata allows CENVAT-credit on Carbon Electrode Paste, Tamping Carbon Paste, Whytheat-A, and Castable Refractory, utilized as "damping/patching material" in the blast furnace as...View More

Members deliver split-view on taxability of payment to seconded expats by Nissan India

CESTAT Chennai delivers a split ruling on the issue of levy of service tax on the extent of expat-employees salary directly paid by Nissan India and not reimbursed to foreign company [Nissan, Japan(NJ...View More

Absent ‘speaking order’ in Samsung’s Galaxy-Gear classification dispute, quashes refund-rejection; Remands matter

CESTAT Kolkata sets aside refund rejection on account of “no speaking order” in violation of principles of natural justice; Notes that while assessee imported consignments of Bluetoot...View More

Allows duty remission to ONGC Petro's SEZ-unit on goods destroyed in fire 

CESTAT Ahmedabad grants remission of customs duty in respect of imported raw material destroyed in fire in SEZ unit of ONGC Petro Additions Ltd.; CESTAT dismisses all 3 ground adopted by Revenue ...View More

Amount received by cricketer R. Ashwin under IPL playing contract not towards ‘brand promotion’ service

CESTAT, Chennai rules that amount received by Chennai Super Kings’ player R. Ashwin (Assessee) under a Contract with India Cements Ltd (ICL/employer), a Franchisee in the Indian Premie...View More

Rules on taxability of unbilled revenue & advances received by contractor from Associated Enterprise

CESTAT, Chennai upholds taxability of advances received by assessee (engaged in civil construction business) during the tax period from associated enterprise (AE), however, states that, unbi...View More

Extends benefit under SVLDRS where main noticee settles duty, declaration filing ‘procedural’ 

CESTAT Chandigarh extends the benefit of settlement of duty under Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) to assessee who is a co-noticee in a CENVAT credit recovery matter against Can...View More