CESTAT Rulings


Time limit u/s 11B inapplicable for EC/SHEC paid under mistake of Law; Quashes refund rejection 

CESTAT Kolkata dismisses order rejecting ONGC’s refund claim as time-barred noting that the time limit in terms of Section 11B of the Central Excise Act, 1944 is not applicable where Education C...View More

No demand invoking extended period when Assessee duly reversed proportionate credit 

CESTAT Delhi holds that demand to tune of 5/6% of value of exempted service is not sustainable where assessee reversed proportionate credit on common input service attributable to the exempted service...View More

Denies refund of differential IGST paid on imports through manual TR-6 challans; Dismisses Appeal 

CESTAT Hyderabad denies refund claim of differential IGST paid through TR-6 challans on import of Saccharin Sodium Powder from China; Assessee filed refund claim for refund of IGST amounts paid vide m...View More

Remands for fresh-adjudication on simultaneously availing benefit under SHIS and EPCG

CESTAT Mumbai quashes order fastening duty liability and disbarring simultaneous availment of benefit under both schemes in Foreign Trade Policy i.e. Status Holder Incentive Scheme (SHIS) and Exp...View More

Sets aside demand under pre-amended BAS Definition; Remands for re-quantification post-amendment

CESTAT Mumbai, considering the un-amended  and amended  definition of BAS u/s 65(19) of the Finance Act, holds that activities of Sodexo India (assessee)&n...View More

In Tata Power’s favour, quashes demand on Fly Ash produced during coal based Power Generation

CESTAT Kolkata rejects Revenue’s appeal, reiterates that fly ash coming into being in the course of manufacture of electricity by burning coal, would not require payment of excise duty; Obs...View More

In Tata Power’s favour, quashes demand on Fly Ash produced during coal based Power Generation

CESTAT Kolkata rejects Revenue’s appeal, reiterates that fly ash coming into being in the course of manufacture of electricity by burning coal, would not require payment of excise duty; Obs...View More

Ad agency helping clients craft print or podcast advertisements on various channels not taxable

CESTAT Delhi dismisses Revenue’s appeal against order which dropped service tax demand against advertisment agency helping its clients to make media, print or podcast advertisements on various c...View More

Pre-deposit via DRC-03 before October’22 sufficient compliance since service-tax arrears recoverable under CGST Act

CESTAT Mumbai holds that pre-deposit for service tax appeal made through DRC-03 prior to October 28, 22 has to be treated as sufficient compliance, since tax could be recovered as an arrear of Service...View More

Allows HPCL CENVAT Credit on Medical Insurance & CISF Security, Rules them as essential ‘Input Services’" 

CESTAT Mumbai finds Hindustan Petroleum Corporation Ltd. (Assessee) eligible for CENVAT credit of service tax paid on medical insurance of employees, and CISF security, finding that these services are...View More