CESTAT Rulings


Allows CENVAT on ‘Steel Plates’ used for storage-tank/LPG fabrication at refinery

CESTAT Ahmedabad sets-aside demand of CENVAT credit on ‘steel plates’ used as ‘inputs’ for fabrication of Storage Tanks/LPG spheres (capital goods) at refinery; While Reve...View More

CENVAT Credit refund denied solely based on error in closing balance, illegal 

CESTAT, New Delhi holds that the denial of CENVAT Credit refund claim in part, solely on the basis that the same was to be given in respect of closing balance of credit as declared in the return for t...View More

Minimizes penalty on employee for filing shipping bill ‘without knowledge of overvaluation’ by employer

CESTAT Ahmedabad drops the penalty proceedings against assessee for overvaluation of ‘Friction Free Die’(GRP Mould Die) 1CTN (20 pieces packed with one cartons) which were to be exported w...View More

No credit-reversal on wastage arising during chemical-processing returned after 180-days by job-worker

CESTAT Ahmedabad quashes recovery of CENVAT credit on ‘wastage’ of inputs chemicals i.e. Di-Ethyl Triamine Z (DETA) and Amine Z returned by Job-Worker to assessee-manufacturer after proces...View More

CESTAT: Diesel Generator sets supplied on hire to customers not a taxable service

CESTAT Allahabad holds that supply of diesel generator (DG) sets to the customers under Hire Purchase Agreement would not amount to Supply of tangible goods for use (STGU) service for the period April...View More

Quashes demand on rebate of 'wharfage charges' given by Gujarat Maritime Board

CESTAT Ahmedabad quashes service-tax demand on rebated amount of 'wharfage fees', where service-tax was paid by assessee (Essar Bulk Terminal Ltd or EBTL) on said fees levied&...View More

Accepts assessee's manner of credit-reversal on trading services pre-2011

CESTAT Mumbai dismisses appeal by Revenue against manner of credit reversal adopted by assessee on exempted/trading activity for period prior to 2011; Revenue issue show cause notice requiring re...View More

Extends area-based exemption benefit on Industrial Gases covered under 'specific entry' of Notification

CESTAT, Chandigarh extends benefit of area-based exemption Notifications on manufacture of Industrial Gas (Industrial Oxygen, Medicinal Oxygen, Liquid Nitrogen and Nitrogen Gas) and Dissolved Acetylen...View More

Oil-Rig Imported without Essentiality Certificate & BoE, have taint of 'being smuggled'; Denies exemption

CESTAT Mumbai denies exemption benefit of Notification No.516/86–Cus dated December 12, 1986 to import of Rig Trident-II by assessee in April, 1988 where the Essentiality Certificate (EC) was is...View More

Quashes demand for pre and post June 2007 period against sub-contractor on 'Paryatak Bhavan construction'

CESTAT Hyderabad negates the service tax demand for the period prior to June 01, 2007, on construction of Paryatak Bhavan (multistoreyed building with parking for tourism development) as a subcontract...View More