CESTAT Rulings


Sandvik Asia ‘law of land’; Allows 12% interest on delayed refund

CESTAT Delhi sets aside order denying interest on delayed refund for the period running from the date of deposit till the realisation of refund of the amount paid under protest; Holds that interest on...View More

Sets aside penalty imposed mechanically, quashes confiscation order absent malice

CESTAT Delhi sets aside order of confiscation as well as penalties imposed on an Assessee u/s 112(a) and 114AA of the Customs Act, 1962, holds that the penalty had been imposed mechanically without pr...View More

Allows refund to BMW India of excess customs duty, verified by CA

CESTAT Chennai holds assessee (BMW India) eligible to refund of excess customs duty paid, which was rejected by Revenue on the ground that Assessee has not shown customs duty separately on the sale in...View More

CESTAT: Quashes demand on recovery made for poor 'goods quality', directs considering assessee's 'vital' submissions 

CESTAT Ahmedabad sets-aside order confirming demand of service tax on amounts recovered by assessee from its supplier on account of poor quality of material supplied to it (i.e. assessee); Remands the...View More

Allows Honda Cars' appeal, quashes demand of CENVAT credit reversal absent suppression/mis-declaration

CESTAT allows Honda Cars appeal, quashes order demanding reversal of CENVAT Credit absent suppression or mis-declaration by assessee, engaged in activities liable to tax and trading activities (not li...View More

License-fee/application-fee charged for grant of liquor license by State Govt. not taxable

CESTAT, Bangalore holds that service tax is not applicable on services provided by State Government on grant of liquor licenses against consideration in the form of ‘license fee’ or &lsquo...View More

Sets-aside demand on residential complex construction for sports-person during Asian Games

CESTAT, Hyderabad sets aside demand under 'Construction of Complex Service' (CCS) in respect of residential apartments constructed by the assessee, in pursuance of a tripartite agreement entered into ...View More

Sets aside refund claim rejection of excess tax paid erroneously transferred to TRAN-1

CESTAT sets aside order-in-original (OIO) rejecting assessee’s refund claim of excess paid service tax on the ground of limitation; Rules that limitation period for claiming refund in the instan...View More

‘Fuel’ supplied free-of-cost by ONGC not includible in taxable-value of ‘drilling service’

CESTAT Mumbai holds that value of fuel (diesel) supplied by ONGC cannot be added in the value of taxable service for running the drilling vessel both under un-amended and amended provisions of Section...View More

Allows CENVAT on 'reinsurance-service' post April 1, 2011, Quashes Rs. 196 cr. demand against 'Oriental Insurance'

CESTAT Delhi sets aside order confirming demand of CENVAT Credit to the tune of Rs. 196 Crores on reinsurance service post April 1, 2011; States that even after the amendment of the definition of &lsq...View More