CESTAT Rulings


'Letter of Permission' to EOU constitutes valid authorization for restricted goods ‘import’

CESTAT sets aside absolute confiscation of “Refrigerant Gas R-22”, holding that import thereof by EOU-assessee was permitted under Letter of Permission issued by Development Commissioner; ...View More

Processing job on per piece basis at recipient premises, not 'manpower supply service' 

CESTAT allows assessee’s appeal, activity of production/processing in recipient’s premise not taxable as “Manpower recruitment or Supply Agency” (MRS) service; Rejects Revenue&...View More

LB to decide co-noticee's penalty waiver entitlement when noticee absolved by Settlement Commission 

CESTAT Larger Bench (LB) shall decide whether co-noticee in show cause notice is entitled to immunity from penalty when noticee’s case is settled by Settlement Commission; Notes that penalty was...View More

Supply of goods to merchant-exporter constitutes 'export', excludible from SSI exemption threshold 

Supply of goods to merchant-exporter constitutes ‘export clearances’, not includible in aggregate turnover for purpose of SSI exemption; CESTAT notes that CBEC Circular No. 648/39/2002-CX ...View More

Airline's Indian branch not 'recipient' of OIDAR services from overseas CRS / GDS operators

CESTAT sets aside adjudication order holding Indian branch of Airlines liable to service tax u/s 66A of Finance Act in respect of consideration paid by foreign headquarters to Computer Reservation Sys...View More

Denies exemption absent legislative mandate / primary Notification condition compliance; Customer's certificate irrelevant 

CESTAT denies exemption under Notification No. 64/95-CE in respect of supply of steel bars and rods as components of assembly of system and sub-system of launch vehicle, on strength of certificate fro...View More

CENVAT credit availment towards manufacturing cannot debar exemption for factory space renting

CESTAT extends service tax exemption to manufacturer under Notification No. 6/2005-ST in respect of renting of open space within factory, finding no violation of any conditions stipulated therein with...View More

Grants refund; Sister unit clearances not 'sale'; CAS-4 valuation always deemed provisional

CESTAT sets aside order of Commissioner (Appeals) confirming denial of excess duty refund in respect of goods cleared provisionally to sister concern under Rule 8 of Central Excise Valuation Rules; Re...View More

Amortized cost of modifying free dies & tools includible in manufactured goods' 

Amortized cost of modifying dies & tools supplied free by customer includible in assessable value of manufactured motor vehicle parts; Noting that assessee discharged service tax on modification c...View More

Leasing helicopters from abroad constitutes 'deemed sale', not 'service'; Sales-tax non-payment inconsequential

Leasing of helicopters from foreign lessors involving transfer of right of possession and effective control / transfer of right to use helicopters, constitutes 'deemed sale' covered by Article 366(29A...View More