CESTAT Rulings


Upholds liability of Nissan, India to pay tax under RCM on salaries paid to secondees

CESTAT Chennai upholds service tax demand for the normal period on Renault Nissan, India on the provision of secondment of employees from Nissan Motor, Japan (NM) under the head 'manpower recruitment ...View More

SIM card dealer not liable to tax on commission received from mobile company 

CESTAT Ahmedabad sets-aside demand on receipt of commission from mobile company against sale of SIM card, holding that “In MRP, commission is already included and on that MRP, mobile company has...View More

Quashes extended period demand on goods diverted for home consumption from export warehouse

CESTAT Kolkata  quashes extended period demand raised on goods diverted and cleared for home consumption from Export warehouse where the duty on such goods alon...View More

“Any services” received for setting ‘Plant’ for factory-expansion, cenvatable 

CESTAT Kolkata allows manufacturer of iron and steel products (assessee) to take cenvat credit on various input services utilized for setting up of a plant/factory as “without setting up of a pl...View More

Allows refund of excess-duty to 100% EOU arising on debonding vis-a-vis subsequent removal 

CESTAT Kolkata allows refund of excess self-assessed excise duty paid by 100% EOU on finished goods (PET Resin) and manufactured waste lying in closing stock pursuant to debonding from EOU Scheme vis-...View More

Allows SSI exemption; Decision cannot be precedent for anything other than itself

CESTAT Mumbai allows appeal challenging order passed by Commissioner of Central Excise (Appeals) dismissing their challenge to order of original authority holding them liable ...View More

Allows rebate/refund of Swachh Bharat, Krishi Kalyan Cess as service-tax

CESTAT Kolkata allows assessee to claim rebate/refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) alongwith service tax paid u/s 66B of the Finance Act, 1994 on export of Basic Grade Pig ...View More

No SWS applicable on goods imported availing MEIS/SEIS exemption notification 

CESTAT Kolkata in a breather to importer, in a batch of appeals, rules that no Social Welfare Surcharge (SWS) is payable when consignments of crude palm oil have been imported against exemption notifi...View More

No element of service in food-preparation for tiffin-supply; Quashes levy as “Outdoor Caterer” 

CESTAT, Mumbai quashes order imposing service tax on activity of preparation of the food items by assessee at its site for supplying food tiffin items to various film production houses under the categ...View More

Considering settled law, assessee's calculation, sets-aside demand w.r.t. wrongly classified works-contract service 

CESTAT, in a case of remand of matter from SC, quashes extended period demand on works contract service (WCS) wrongly classified by assessee under ‘commercial or industrial construction service&...View More