CESTAT Rulings


‘Snow-Goggles’ for supply to Army not 'Sun-Glasses'; Differing opinions no ground for confiscation

CESTAT Delhi upholds classification of ‘Snow Goggles’ meant for supply to Indian Army under Customs Tariff Heading (CTH) 900490 as ‘Other’ on finding that &ldquo...View More

Non-marketable 'effluent' transport exempt from GTA service tax liability

CESTAT Ahmedabad holds that transportation of ‘effluent’ post-effluent treatment for the purpose of throwing away “does not fall under the four corners of Goods Transport Agency serv...View More

Drilling service for oil exploration received by ONGC, not taxable under MMR pre-2007 

CESTAT Kolkata holds that the activity of plugging existing dead wells and drilling new wells for exploration of oil received by ONGC qualifies as 'mining service' which became taxable w.e.f. June 01,...View More

Revenue cannot blindly demand tax basis difference in ST-3 & Income-tax return turnover 

CESTAT Mumbai drops the entire demand of service tax raised basis the data mis-match between turnover recorded in income-tax returns and value of services reflected in ST-3 returns stating that show c...View More

Tata-Steel not liable to duty on Flue-gas arising during coke manufacturing, sold to Tata-Power

CESTAT, Kolkata holds that flue gas generated during the course of manufacturing metallurgical coke (cleared to Tata Steel Ltd., Jamshedpur for manufacturing steel) is not a manufactured product, also...View More

Dismisses Revenue's appeal challenging classification of Spectrophotometer & Twin-vision scanner used in Ceramic-Industry

CESTAT, Ahmedabad dismisses Revenue’s appeal against order passed by Commissioner w.r.t. classification of products imported for use in ceramic industry; Commissioner (Appeals) mo...View More

Outbound tours of Hajj-Umrah to Mecca, Medina not liable to service tax

CESTAT Delhi allows assessee’s appeal by holding that tour operators are not liable to pay service tax for performing outbound tours of Hajj - Umrah to Mecca and Medina; At the outset, determini...View More

Consideration from land-owners by PoA-holder facilitating property purchase/sale a 'Real-Estate Agent Service'

CESTAT Chennai rules that holder of ‘General Power of Attorney’ (GPoA) from several land-owners, acting as middleman/agent in purchase and sale of immovable property fo...View More

Quashes CENVAT Credit demands on inputs used for construction service, renting immovable property

CESTAT, Mumbai quashes demand for recovery of inadmissible CENVAT credit on various inputs like steel, cement, and other materials used in construction services, and holds that the entire credit avail...View More

'Bill-Discounting' facility for prompt payment by Body-Corporate taxable as Banking & Financial Service

CESTAT Chennai finds that ‘bill discounting facility’ availed by Body Corporate/Limited Company for prompt payment is taxable as ‘banking and other financial services&...View More