CESTAT Rulings


Quashes demand on cheque bouncing, foreclosure charges recovered by NBFC 

CESTAT Chandigarh sets aside demand raised on Clix Capital Services (a NBFC) for cheque bouncing charges, foreclosure charges, operating lease rental under the head Banking and Other Financial Service...View More

Goods cannot be re-assessed/confiscated for DRI’s differing opinion on classification post export 

CESTAT Delhi dismissing Revenue's appeal, explains the applicability of Sections 28 and 128 of Customs Act in the context of re-assessment of shipping bills (SBs) for re-classifying the goods once the...View More

DGAC charges collected from commercial tenants of malls, taxable,  not akin to DG services

CESTAT Allahabad upholds service tax demand on DGAC charges separately collected by a mall operator from its tenants in providing backup power supply of air conditioning ...View More

Credit admissible on tubes and flaps sold together with tyres by Apollo

CESTAT Bangalore dismisses Revenue’s appeal, rules that CENVAT credit on tubes and flaps when cleared along with the manufactured tyres in a set packing to Original Equipment...View More

Quashes demand on works contract and consultancy service as wrongly confirmed under incorrect provisions

CESTAT Allahabad quashes demand on provisions of works contract  and consultancy engineering service as they were confirmed under incorrect provisions, states “Works Contract Service and En...View More

Dismisses undervaluation demand, rules section 138B non-compliance renders printouts/statement inadmissible

CESTAT Kolkata sets aside demand and denial of Notification No. 25/1999-Cus (as amended) benefit, on account of undervaluation of imports, finding that the demand, by rejecting import’s tra...View More

Disallows CENVAT-credit on Structural platforms, Iron/steel flat rolled-products, security services in employees' residential colony

CESTAT Allahabad disallows assessee (a manufacturer of Portland Pozzonala Cement) to take CENVAT credit on Structural platforms, flat rolled products of iron/ steel and hot rolled alloy...View More

'Fuel-adaptor' fixed to diesel-vehicles by BMWs vehicle distribution centre not incidental to manufacture 

CESTAT Chennai sets aside demand of differential duty and interest against BMW India Private Limited in respect of fuel adaptor fitted with the diesel cars at their Vehicle Distribution Centre (VDC) w...View More

Restructuring bare building into showroom by realtor not finishing service but original works 

CESTAT Delhi holds that conversion of bare skeletal structure of a building into modern commercial showrooms/outlets constitutes as ‘original works’, consequently quashes demand of service...View More

Construction services for IIT & other educational institutions exempt; Dismisses Revenue's appeal 

CESTAT Allahabad rejects Revenue's appeal, upholds the original order dropping demand for construction services rendered by assessee to education institutions like IIT, JK Educational Foundation, Supe...View More