CESTAT Rulings


CitiBank not responsible for sender mis-declaring demonetised rupees as ‘documents’ in FedEx courier

CESTAT Delhi absolves CitiBank (assessee) from an order confirming seizure and penalty for mis-declaring import of demonetised Indian Rupees vide an airway bill as ‘documents’, states that...View More

Compensation for coal-blocks cancellation pursuant to SC-order not consideration to tolerate, quashes demand

CESTAT Kolkata quashes demand, on compensation amount received in pursuance to cancellation of coal block against a Joint Venture (between Mahanadi Coal Fields Ltd, Neyeveli Lignite Corporation and Hi...View More

Allows Videocon to discharge liability through 'accumulated' CENVAT credit for output services notified later

CESTAT Mumbai allows Videocon Telecommunications’s appeal challenging demand of Rs. 374 crores along with interest and penalty; Dismisses Revenue’s objection regarding utilization of CENVA...View More

'Suppression' in self-assessment matters triggers only information sought is not supplied

CESTAT Delhi sets-aside demand of excise-duty on manufacture of 48 Solar Power Systems finding that extended period of limitation could not have been invoked owing to lapse of one year time period for...View More

Reversing credit on common input as good as not taking it; Demand under Rule 6(3) untenable

CESTAT Allahabad quashes order requiring credit reversal on common inputs (furnace oil) used for generating steam further used for manufacture of dutiable and exempted products alleging that since ass...View More

Directs refund of tax deposited ‘under mistake’ on service export to Parent Company

CESTAT Allahabad holds that services in the nature of “assistance in procurement of goods” provided by Assessee to its holding company in Hong Kong (Parent Company) is 'export of service',...View More

'Student recruitment services' to Parent Company as sub-contractor not taxable as an 'Intermediary'

CESTAT Delhi sets-aside service tax demand on commission received by Assessee in respect of ‘Student Recruitment Services" rendered to its Parent Company located in Australia to help recruit stu...View More

Demand cannot be fastened on assessee merely basis third party statement and documents

CESTAT Ahmedabad rules that demand under Central Excise Act cannot be confirmed based on statements of third party witness recorded u/s 14 but not cross-examined u/s 9; Notes that, entire demand ...View More

Condemns Revenue’s non-adherence to 'judicial discipline' by discarding binding decisions; remands matter

CESTAT Mumbai in view of failure of Revenue to consider and adhere to decisions of appellate authorities, demonstrating lack of judicial discipline, directs to test the applicability of these decision...View More

Employees/Service engineers deputed by parent entity to Indian arm not "Manpower Supply Service”

CESTAT Chennai quashes demand under ‘Manpower Recruitment and Supply Service’ (MRSS) in respect of service engineers deputed by overseas parent entity to Indian entity (assessee) for rende...View More