CESTAT Rulings


Preventive Officer, SEZ lacks authority to seize/confiscate goods under Customs Act 

CESTAT Allahabad sets aside confiscation of goods and seizure of vehicles holding that Preventive Officer, Noida SEZ, even if appointed as an officer of Customs, has “no power to detain…g...View More

‘Spent-solvent’ emerging out of bulk-drug manufacturing by Sun Pharma, a mere waste, not by-product 

CESTAT Ahmedabad grants benefit of concessional rate of duty to Sun Pharma (Assessee, being an EOU) under Notification No. 23/2003-CE dated 31.03.2003 on the value of spent solvent, emerging out of ma...View More

Grants concessional customs duty benefit to CISCO on ethernet switches 

CESTAT Mumbai in a bunch of appeals, quashes re-assessment orders denying concessional Basic Customs Duty (BCD) on CISCO “Catalyst 3850 series Ethernet Switches” (goods) imported; Goes by ...View More

Commission to Director serving as Company employee not taxable under BAS 

CESTAT Ahmedabad drops demand under reverse charge mechanism (RCM) on commission paid to directors given treatment as part of salary as per the books of accounts and TDS deduction status as per 26AS o...View More

Allows Vodafone to take credit of ‘input service’ used for erecting BTS Tower/Shelter 

CESTAT Mumbai allows Vodafone Idea appeal, quashes order disallowing CENVAT-credit taken on ‘input services’ like construction service, erection, commissioning & installing services, t...View More

Allows refund of credit where service tax paid during GST-regime after audit objections 

CESTAT Chennai finds the order of Commissioner (A) denying refund of CENVAT credit of service tax alongwith interest paid under reverse charge mechanism (RCM) in GST era, subsequent to audit objection...View More

Reversing CENVAT-credit sans proving that ‘capital goods’ are ‘fully or partially written of”, wrong 

CESTAT Chennai quashes orders of lower forums (adjudicating and appellate authorities) which confirmed reversal of CENVAT-credit availed on ‘capital goods’ for manufacturing sugar which we...View More

Dismisses Assessee's appeal on classification of Agircultural-reaper 

CESTAT Chennai (TS Citation) dismisses Assessee’s appeal on the ground that the Assessee is bound to follow the earlier order passed by the adjudicating authority classifying the said product un...View More

Affirms demand drop on Realtor’s service of constructing ‘residential complex’ citing circular 

CESTAT Bangalore dismisses Revenue’s appeal filed after review of original order whereby the Adjudicating Authority (AA) dropped the demand of service tax on activity of the assessee-realtor in ...View More

CRM services like drug test supervision, collating result for foreign client, qualifies as BAS export 

CESTAT Chandigarh sets aside service tax demand alongwith penalty and interest in the extended period under the category of ‘Technical Testing and Analysis service’ against assessee for ex...View More