CESTAT Rulings


Quashes SCN issued under ‘inoperative’ Finance Act provision 

CESTAT Delhi quashes service tax demand on business exhibitions conducted abroad; On validity of show cause notice issued after the amendment in Finance Act with effect from July 01, 2012 states that ...View More

CA Certificate cannot be lightly brushed aside: Excess CVD refund to Vivo-Mobile not hit by unjust enrichment 

CESTAT Delhi directs refund of excess amount of CVD paid, in terms of re-assessment of Bills of Entry (BoE) at concessional rate of 1% CVD and sanctioned to Vivo Mobile India (Assessee) by Assistant C...View More

Allows LG to claim CENVAT-credit on Call center services citing nexus with post-manufacturing sale 

CESTAT Allahabad allows LG Electronics India (assessee) to claim CENVAT credit on receipt of Call Centre services for providing after-sales service by Authorized Service Centres (ASCs) and Direct Serv...View More

Upholds refund rejection as customs duty rate on the ‘entry inward’ date is considered appropriate 

CESTAT Ahmedabad rules that rate of customs duty should be the rate prevailing on the date of ‘entry inward’ by the port where goods are to be offloaded in case the Bill of Entry has been ...View More

Chilling of Milk post-negative list period liable to service tax 

CESTAT Delhi dismissing assessee’s appeal, upholds the Commissioner (A) order holding that activity of chilling of milk during the post negative period amounts to rendering ‘services&rsquo...View More

Provision for doubtful advances against refund receivable insufficient to prove unjust enrichment 

CESTAT Bangalore allows appeal filed by the Assessee claiming refund of Rs 75.88 Lakhs (approx.) after the same was rejected due to provision for doubtful advances made in the books against refund rec...View More

Support services received from Biocon bundled as ‘management-consultancy-services’ are eligible input-services; Allows Cenvat-credit 

CESTAT Bangalore allows appeal filed by the Assessee receiving ‘permanent services’ temporarily from Biocon-Limited as part of the business-sale agreement acquiring enzymes and additive bu...View More

Upholds duty demand sans documents to establish maintenance of separate accounts 

CESTAT Allahabad upholds duty demand on finding that “appellant has taken CENVAT credit against the documents in respect of which he claims that no credit was taken”; Assessee cleared good...View More

Quashes order of excise duty that clubs clearances of two units located in same premises 

CESTAT Ahmedabad quashes order of excise duty with interest and penalty on finding that clearances made by another entity having factory unit in the same premises as that of Assessee were wrongly club...View More

Drops penalties on Future Enterprise’s executives for lack of mala-fide in claiming exemption under SAFTA Rules 

CESTAT Kolkata sets aside penalties imposed jointly and severally on the Managing Director, Director, CFO, and Manager (assessees) of the Future Enterprises Ltd (FEL) for want of mala fides on their p...View More