CESTAT Rulings


Remands matter to examine if services provided were OIDAR services and consequently export

CESTAT Chandigarh allows appeal filed by the Assessee after Revenue passed orders based on difference between the ST-3 returns and Income Tax returns; Assessee is engaged in the business of digital tr...View More

Allows credit availed by branch offices despite BoE being in  Head-Office’s name

CESTAT Chandigarh allows Nando Karnataka Restaurant’s (Assessee) appeal after their branch office (BO) claimed CENVAT Credit on bill of entries (BoE) for import of capit...View More

Allows duty-free outlet's appeal against rejection of 'special bonded warehouse license' application 

CESTAT Chennai allows Appeal of company operating duty–free retail outlets at various International Airports and Seaports in India, against rejection of its special warehouse license application...View More

Tower-erection, parking facility by 'Patna-Municipal-Corporation' not 'immovable-property renting' service 

CESTAT Kolkata allows appeal filed by Patna Municipal Corporation (Assessee) in respect of service tax demand imposed on licensing fees collected for erection of mobile towers and parking charges coll...View More

Validates credit reversal by Pepsico on account of common inputs involved in clearing exempted products 

CESTAT Chandigarh allows Pepsico-India (Assessee) appeal against reversal of proportionate CENVAT credit on common inputs involved in the manufacture and clearance of taxable and exempted products lik...View More

Quashes demand for immovable property renting absent any contract, consideration for service supply 

CESTAT Delhi quashes demand for ‘renting of immovable property’ on the job worker of Britannia India Ltd (BIL) receiving amount towards the component of conversion charges i.e. interest an...View More

Transition provisions allow CENVAT-credit refund of CVD/SAD paid for unmet export obligations 

CESTAT Delhi dismisses Commissioner (A) order that rejected the refund of CENVAT-credit of countervailing duty (CVD) and Special Additional Duty (SAD) paid on account of non-fullment of export obligat...View More

Unjust enrichment bars refund to Manufacturer passing discount to dealers, after duty passes to ultimate-consumer 

CESTAT Allahabad upholds Commissioner (A) order that modified the original order granting refund to manufacturer of writing paper and craft paper on the basis of credit note issued to dealers vide whi...View More

Construction services towards Commonwealth Games-related projects, ‘non-commercial’, quashes demand 

CESTAT Delhi quashes service tax demand on Vat Builders & Suppliers on provision of construction services to Delhi Development Authority for Commonwealth Games, 2010 related projects, finding that...View More

No provisions in Customs Act permitting appeal against seizure before confiscation order is passed 

CESTAT Allahabad dismisses challenge against seizure of betel nuts consignment, ruling that appeal against the seizure memo before any authority has been passed confiscating order, does not lie u/s 11...View More