CESTAT Rulings


Form 26AS statement only corroborative evidence, not sufficient for service tax demand 

CESTAT Ahmedabad sets aside service tax demand of around Rs.16.32 lakh holding that Revenue’s reliance solely on Form 26AS (TDS Statement) of Assessee to establish undervaluation is unjustified ...View More

Dismisses appeal for seeking adjournment beyond three times 

CESTAT Allahabad condemns assessee’s practice for seeking adjournments in the matter beyond three times; Dismissing appeal for non-prosecution, holds in view of section 35C(1A) of the Central Ex...View More

Import of ‘Digital Still Image Video Cameras’ exempt from BCD; Quashes contrary order 

CESTAT Delhi sets aside order which held that ‘digital still image video cameras’ imported by Sony India (assessee) would not be entitled to basic customs duty exemption Notification No.25...View More

Upholding mutuality-principle, directs Club to refund tax collected from members to obviate unjust-enrichment 

CESTAT Ahmedabad dismisses Revenue's appeals and upholds refund of Rs 20.46 crores (approx.) granted to Rajpath Club Ltd.(Assessee) for service tax paid on "club or association services" for...View More

Grants exemption on Imported ‘Naptha’ by Relaince-Industries under advance authorization; Rejects Revenue’s classification 

CESTAT Ahmedabad allows appeal of Reliance Industries Ltd (Assessee) and quashes the demand of customs duty, interest, and penalty for import of A-180 grade Naphtha imported under Advance Authorizatio...View More

Drops demand on technical know-how received under JV Agreements from foreign partners; Allows appeal 

CESTAT New Delhi allows the appeal of CG Power & Industrial Solution Ltd. (formerly Crompton Greaves Ltd.) by setting aside service tax demand on technical know-how received from foreign JV partne...View More

Denies credit on employee training provided by external institute as unrelated to output services 

CESTAT Delhi partially allows appeal by GAIL Training Institute (assessee) against denial of CENVAT credit, holding that credit for training of GAIL employees by external institutes is inadmissible as...View More

No provisions in Customs Act/Rules for re-determining FOB value 

CESTAT Delhi sets aside the FOB value re-determination by the Addl. Commr., holds “Customs Act and Rules cannot be applied to re-determine the FOB value”; Asserts that Customs officer, bei...View More

Quashes CENVAT recovery on insurance services rendered in J&K; Remands for reconsidering ‘exempted service’ scope 

CESTAT Mumbai sets aside order confirming recovery of accumulated CENVAT credit under rule 14 of CCR, 2004 on Future Generali India Life Insurance (assessee) to the extent attributable to insurance se...View More

Road construction in residential/commercial complexes not exempt from service tax 

CESTAT Delhi holds that works contract for road construction within residential complex/commercial premises is not exempted from service tax exemption under Notification No. 25/2012; Considering that ...View More