CESTAT Rulings


Toll-charges collection on Municipal Corporation’s behalf, a sovereign function, not business support/ auxiliary service

Delhi CESTAT allows assessee’s appeal, sets aside order confirming demand of Rs.8.29cr service tax for providing Business Support/ Auxiliary Services to Municipal Corporation of Delhi (MCD) by c...View More

'End use' irrelevant for claiming exemption notification 12/2012 benefit of 10% duty on ultra-refined shea butter import 

Delhi CESTAT allows assessee’s appeal, holds it eligible for benefit of concessional 10% basic customs duty rate on import of consignment of ultra-refined shea butter classified under Chapter su...View More

Upholds extended period invocation where service tax short-paid despite rate enhancement knowledge 

CESTAT dismisses assessee’s appeal, upholds recovery of short-paid service tax amount along with interest and penalty on account of increase in rate of tax on work contract service and erection,...View More

Absent cogent evidence, transaction value rejection between related parties basis mere suspicion unwarranted

CESTAT sets aside order of Commissioner (Appeals) rejecting periodic review order of SVB confirming transaction value of motor cycle parts and accessories in case of related party imports while holdin...View More

Extends CENVAT credit on 'freight' basis railway authorities' certificate and receipt photocopies

CESTAT allows CENVAT credit of service tax paid on railway freight by assessee, a manufacturer of clinker and cement, on strength of photocopies of railway receipt and certificate of service tax payme...View More

Quashes extended period invocation where service-tax paid under 'construction service' on composite contract 

Delhi CESTAT sets aside invocation of extended limitation period as well as penalty where assessee paid service tax under Commercial or Industrial Construction Service (CICS) in respect of constructio...View More

Duty demand on ‘by-products’ generated during Sugar manufacturing unsustainable, Rule 6 amendment inconsequential 

CESTAT quashes demand in terms of Rule 6(3)(i) of CENVAT Credit Rules, 2004 (CCR) and erstwhile Rule 6(3)(a) of CCR r/w Section 11A of Central Excise Act, 1944 (Act) on sale of by-products (i.e. bagas...View More

Allows assessee's appeal, ‘Tractor cess’ not leviable on parts and components of tractor

CESTAT holds that tractor cess is not leviable on parts and component of tractor cleared by assessee, in terms of Notification dated September 6, 1985 issued by Department of Heavy Industries, New Del...View More

Space provided towards setting 'media briefing centre' for CWG not ‘business exhibition service’ 

CESTAT holds that providing space along with amenities to Government Department for setting up of media centre for dissemination of sports news and telecasting sports events of Commonwealth Games, 201...View More

Absent challenge to SVB's findings, upholds 'transaction value' assessment for 'related-party' imports

CESTAT allows assessee’s appeal, sets aside rejection of declared ‘transaction value’ in respect of goods imported from group companies where Special Valuation Branch (SVB) of Custom...View More