CESTAT Rulings


Allows assessee's 'yearly' rebate-claim applying Section 11B time-limit from year-end, dismisses Revenue's 'time-bar' plea

CESTAT allows appeal filed by assessee against order rejecting rebate claim on the ground of time-bar and failure to produce tax payment challans; Rejecting Revenue’s objection that refund claim...View More

Dismisses assessee's 'diligence' plea while upholding liability under 'online-information database access or retrieval service'

CESTAT, Mumbai uphold demand under ‘online information database access and retrieval’ in respect of agreement entered into between assessee and overseas contractor for the deployment of a ...View More

Ab-initio exemption denial to SEZ co-developer under Finance-Act inconsistent with SEZ-Act provisions

CESTAT Delhi quashes service tax demand on (i) rent received by assessee (co-developer) from SEZ units for letting out immovable property situated in SEZ and (ii) signage income for renting out some s...View More

'Railways' includes ‘Metro’, quashes Rs. 22 crores liability on 'Hindustan Construction Company'

CESTAT Mumbai sets aside tax-liability of Rs. 22 crores (approx.) fastened on Hindustan Construction Company Ltd. w.r.t. work undertaken for Mumbai Metro One Pvt. Ltd. and Delhi Metro Rail Corporation...View More

Sets-aside demand against Goldman-Sachs Services under 'Business-Support', 'Manpower-Supply' & 'OIDAR' service

CESTAT B’lore allows appeal filed by Goldman Sachs Services, sets-aside demand of service tax on Call Detail Processing service, usage of global telecommunication channel and payment of salary o...View More

Order enhancing value absent reasons recorded for rejection bad in law and facts

CESTAT sets aside impugned order of Revenue for confiscation of goods and enhancement of transaction value as not only bad in law but also on facts, thereby allowing Assessee’s appeal; Notes tha...View More

CENVAT denial where invoices issued in name of company now merged with assessee "unwarranted"

CESTAT Hyderabad finding no factual matrix sets aside the demand order imposed u/s 11A pursuant to the discrepancy in CENVAT credit availed on capital goods received by the assessee under the cover of...View More

No service-element in 'joint-operations' undertaken under PSC, quashes Rs. 11 crores demand on 'JV-constituent

CESTAT Mumbai allows appeal filed by BG Exploration & Production India, holds that fulfilment of obligation to contribute to capital of Joint Venture (JV) is beyond the scope of taxation under Fin...View More

Commissioner(Appeals) lacks power to 'remand'/'re-investigate', restores Dy. Commissioner's order allowing CENVAT on goods-returned

CESTAT Delhi sets aside Commissioner’s (Appeals) order citing lack of power to remand, holding that there is no error in the order-in-original passed by the Dy. Commissioner (DC) allowing CENVAT...View More

Holds 'transaction-value' rejection of imported second-hand devices 'arbitrary', restores 'declared-value'

CESTAT Delhi holds the rejection of the transaction value of imported goods (old and used Digital Multifunctional Devices) as arbitrary and thus, sets it aside thereby, restoring the declared value fo...View More