CESTAT Rulings


Arrangement with contracting-party a 'joint-venture'; Royalty towards port-exploitation rights not 'service' consideration

CESTAT quashes service tax demand against Port Trust in respect of leasing of land & water front to South West Port Ltd (SWPL) towards construction of jetty for purpose of loading and unloading of...View More

No interest for CENVAT credit non-reversal, where sanctioned refund cheque deposited belatedly

CESTAT holds that no interest is recoverable for non-reversal of CENVAT credit, where cheque issued towards sanctioned credit refund is deposited belatedly by assessee; Rejects Revenue’s stand t...View More

Debit notes on purchaser towards excess quantity liable to excise duty post-July 2000

CESTAT grants partial respite to assessee, holds no excise duty payable on debit notes raised on purchaser towards excess amount of material used during manufacture of electrical transmission towers, ...View More

No anti-dumping duty on tiles import from China; Malaysian exporter's invoice dispensable

CESTAT dismisses Revenue appeal, grants anti-dumping duty (ADD) exemption on ‘vitrified / porcelain tiles’ produced in China and exported from Malaysia, in terms of Sr. No. 9 of Notificati...View More

'Band aid wastes' generated during job-work not excisable; Clearances for incineration non-taxable

CESTAT sets aside excise duty demand on band aid wastes generated in the hands of job-worker and cleared by assessee outside factory for incineration; Notes that in terms of Drugs & Cosmetics Act,...View More

Restores CHA license absent evidence showing awareness of importer's duty evasion intent 

CESTAT restores Custom House Agent’s license, states that even though clearance of imported consignments was violative of declaratory provisions of Customs Act, there is no evidence on record to...View More

Enhancing storage facility's height constitutes construction / civil work, non-taxable as 'excavation service'

Enhancing height of fly ash storage facility at Thermal Power Plant not taxable as “site formation and clearance, excavation and earthmoving and demolition service” u/s 65(105)(zzza) r/w S...View More

Denies CVD concession classifying imported ‘external hard disks’ as "removable disc drives"

CESTAT denies concessional CVD benefit under Notification No. 6/2006-CE on imported ‘external hard disks’, holding them classifiable as “removable or exchangeable disc drives” ...View More

Financial advisory services relating to banking non-taxable as "Management Consultancy Services" pre-August 2002

CESTAT holds that financial advisory services in respect of energy, banking, transport & urban infrastructure shall be taxable as “Banking and Other Financial Services” (BoFS) w.e.f. A...View More

GTA abatement denial for non-declaration of 'credit non-availment' on consignment note, incorrect

CESTAT allows 75% abatement on service tax paid towards Goods Transport Agency (GTA) services under reverse charge mechanism; Holds denial of benefit on ground that assessee failed to produce declarat...View More