CESTAT Rulings


Thwarts Assessee’s attempt to avail credit on reimbursements from overseas-entity; Quashes demand on limitation 

CESTAT Chennai while conceding that Assessee incorrectly availed CENVAT credit of service- tax paid erroneously on reimbursements from overseas entity, drops demand by allowing Assessee’s appeal...View More

No "illegality" in service-tax recovery by IATA-agent from sub-agent on 'airline booking commission' 

CESTAT Delhi allows a bunch of appeals by setting-aside recovery of service-tax component on ‘commission’ received from airlines under the category of “Air Travel Agent Ser...View More

Allows Ford-India's appeal w.r.t. classification of 'Compressor' for Car-AC; Westinghouse ratio inapplicable 

CESTAT Chennai holds that imported compressors used in car air-conditioning (AC) units (declared in Bill of Entry as s ‘COMPR & CL ASY A/C) are correctly classifiable und...View More

Refund of CVD paid on imported goods 'under protest' not hit by limitation 

CESTAT Chandigarh allows appeal filed by Assessee who was denied benefit of exemption from payment of Countervailing Duty (CVD) on imported goods under Notification No. 30/2004-CE dated 09.07.2004; Gr...View More

EOU entitled to benefit of concessional duty rate on by-products cleared to DTA 

CESTAT Ahmedabad sets-aside orders denying benefit of concessional rate of central excise duty to 100% EOU (Assessee) on clearance of by-products like Ammonium Carbonate Liquor and Ammonium Sulph...View More

Directs refund of CENVAT Credit erroneously reversed w.r.t. services to SEZ-unit 

CESTAT Chandigarh grants refund of Rs 2.53 Crores arising due to erroneous reversal of CENVAT Credit on services to SEZ unit arising out of misconception of Rule 6(6A) of the CENVAT Credit R...View More

IT Management Services by IBM, Wipro using latest technologies taxable as Consultancy 

CESTAT Bangalore in appeal by IBM and Wipro, who are rendering various management services, favours classification adopted by Revenue under the category of ‘Management Consultancy Service&r...View More

No malafide-intent in non-payment of tax under 'Security-Agency' service provided in SEZ; Demand time-barred 

CESTAT Ahmedabad holds that there is no malafide intention in non-payment of service tax by Assessee in respect of 'Security Agency Services’ provided in SEZ, sets-aside demand order on ground o...View More

‘Coin Blanks’ not similar to ‘Coin strips’; Denies benefit of concessional duty 

CESTAT Chandigarh upholds denial of concessional rate of duty on ‘coin blanks’ of copper alloys/ strips of copper/ coils of zinc & nickel manufactured by Assessee (a 100% EOU)&nbs...View More

Remands matter w.r.t. taxability of Wipro's Software-license distribution as Microsoft's reseller under IT-Service 

CESTAT Chennai remands the matter of taxability of transaction between Wipro (assessee) and Microsoft, Singapore, vide which assessee agreed to act as latter's 'Large Account Reseller' for distributin...View More