CESTAT Rulings


Condones 531 days delay in filing appeal due to withdrawal of writ petition 

CESTAT allows assessee’s appeal, condones delay of 531 days in filing appeal against order of Commissioner; Notes that the delay was caused due to fact that initially assessee preferred writ pet...View More

‘Condensate’ arising from natural gas processing not ‘crude oil’, quashes 'Oil Cess' levy 

CESTAT holds that ‘Condensate’ is not ‘crude oil’, quashes imposition of ‘Oil Cess’ in terms of provisions of Section 11 A(1) of Central Excise Act, 1944 r/w Sectio...View More

Upholds extended period invocation where assessee manipulated/forged returns, confirms levy on reimbursements

CESTAT directs adjudicating authority to rework amount of service tax demand by taking receipt basis of service charges before July 1, 2011 and actual accrual for subsequent period while confirming se...View More

'Electricity' being excisable, Rule 6 credit reversal not required on sale thereof outside factory 

CESTAT allows assessee’s appeal, no credit reversal required under Rule 6 (3A) of CENVAT Credit Rules, 2004 (CCR) in respect of electricity generated and sold outside the factory gate to custome...View More

Interest on adjusted refund amount accrues from favourable CESTAT order, not sanction date

Delhi CESTAT dismisses assessee’s appeal, holds that interest on amount of refund adjusted accrues from date of CESTAT order doing away the liability against which sanctioned refund was adjusted...View More

Allows credit on machines despite invoice issued on different address of same assessee 

Delhi CESTAT quashes denial of CENVAT credit on purchase of capital goods used to execute work order of mining of mineral, oil or gas services for Madhya Pradesh State Mining Corporation Ltd. despite ...View More

Allows exemption to clearance against ICB without insistence on customs notification conditions satisfaction

Chennai CESTAT allows clearance of industrial valves without payment of duty against International Competitive Bidding (ICB) in terms of Exemption Notification No.6/2006-CE; Rejects Revenue’s pl...View More

Extends credit to 100% EOU, however, denies credit of service tax paid under VCES 

Delhi CESTAT allows CENVAT credit of Rs. 2.78 crores (approx.) to assessee, a 100% EOU in respect of inputs and capital goods procured from indigenous suppliers on payment of duty, relies upon co-ordi...View More

Directs CENVAT credit reversal on surplus electricity wheeled out to Grid for consideration 

CESTAT dismisses assessee’s appeal, disallows CENVAT credit in respect of surplus electricity wheeled out to Chhattisgarh Grid on payment of consideration; States that, electricity cannot be con...View More

'GTA service' credit inadmissible beyond 'place of removal', interprets 'input service' definition 

CESTAT upholds recovery of CENVAT credit availed by assessee in respect of service tax paid for outward transportation of goods from 'factory gate' to customer’s premises; Perusing “input ...View More