CESTAT Rulings


Condones delay in filing appeal due to 'non-receipt' of Order, distinguishes SC ruling

CESTAT allows assessee’s appeal, condones delay in filing appeal within time period stipulated u/s 35 of Central Excise Act, where copy of order-in-original (OIO) passed by Adjudicating Authorit...View More

Allows assessee's ROM application, rejects clubbing of supply and erection contract absent interlinking

CESTAT allows assessee’s ‘rectification of mistake’ (ROM) application, finds clubbing of contracts between parties involving separate supply of material and erection work unsustainab...View More

Remands matter, transaction charges recovered by stock-broker under 'principle-to-principal' arrangement, not taxable

CESTAT remands matter, sets aside demand on 'transaction charges' recovered by stock broker under Rule 5(1)(a) of Determination of Taxable Value Rules r/w Section 67 of Finance Act, 1994 as part of st...View More

Fines emerging during iron-ore crushing/ segregation, not excisable 

CESTAT allows assessee’s appeal, quashes demand on iron ore fines cleared by manufacturer of sponge iron: Finds that iron ore fines emerge inevitably during process of crushing of iron ore lumps...View More

Allows CENVAT on advertisement in print media, authorized service station & common infrastructure service 

CESTAT extends CENVAT credit to a motorcycle & scooter manufacturer on services of, (i) commission paid to agents of print media, (ii) authorized service stations by appointed dealers under free s...View More

Penalty unsustainable where dispute relates to change of opinion regarding applicable Valuation Rule

CESTAT sets aside penalty where dispute pertained to Rule applicable in respect of classification of goods cleared to related party/interconnected undertakings under Central Excise Valuation Rules, 20...View More

Quashes demand where dues already declared/deposited under VCES, despite application rejection

CESTAT sets aside demand on ‘renting of immovable property services’ for period October 2008 to March 2010, stating that said dues were already declared and deposited by assessee under &ls...View More

Quashes VCES declaration rejection for non-payment of installment on time owing to system error 

CESTAT sets aside rejection of declaration made under Voluntary Compliance Encouragement Scheme, 2013 (VCES) where part payment could not be made by December 31, 2014 on account of technical defect in...View More

Quashes extended period demand on aircraft supply, demand on services provided in J&K

CESTAT quashes extended period demand on supply of Aircarft/helicopter belonging to/owned by assessee to various entities for their use along with its own crew, under “Supply of Tangible Goods f...View More

Allows CENVAT credit on outdoor catering, employee medical check-up & office desktop/chairs

CESTAT allows assessee’s appeal in part, extends CENVAT credit on employees medical check-up, outdoor catering for arrangement of refreshment in events organised for assessee’s employees a...View More