CESTAT Rulings


Composite 'metro rail' construction contract not taxable as erection, commissioning service pre-July 2007

CESTAT holds that a turnkey contract for underground metro rail construction between ISBT Station and Central Secretariat in New Delhi, is classifiable under “Work Contract Service” fallin...View More

Rejects declared value where contemporary import-price higher, however, considers 'lower price'

CESTAT upholds enhancement of import value of ‘cooling pads’ declared in Bill of Entry where prices of contemporary import were much higher than the price declared by the assessee (importe...View More

Depot, an extended arm of manufacturer, required to deposit 'excess excise duty' collected

CESTAT holds assessee, a depot of manufacturer, liable to deposit with Central Govt., the amount collected in name of ‘Central Excise Duty’ in excess of duty paid at time of clearance of g...View More

Purchase agent's commission received as portion of exporter's proceeds an indirect 'foreign exchange' receipt 

CESTAT allows assessee’s appeal, holds that commission received by assessee as percentage of purchase for acting as purchase agents for foreign principal amounts to receipt in convertible foreig...View More

Dismisses assessee’s appeal, cross-examination request at stage of SCN issuance, 'premature' 

CESTAT upholds order rejecting assessee’s request for cross examination of witnesses absence adjudication of Show Cause Notice (SCN) issued by Department based on documents recovered during inve...View More

Charter of Aircraft/Helicopter taxable as 'Supply of tangible goods", applies Global Vectra ratio

CESTAT holds that activity of supply of Aircraft/Helicopter on chartered basis is taxable as 'supply of tangible goods for use' (SOTG) service u/s 65(zzzzj) of Finance Act, 1994, relies upon ratio of ...View More

Allows refund of erroneously paid duty to 100% EOU on goods removed for destruction 

CESTAT allows refund of duty paid erroneously on goods (i.e. rejected inputs and expired pharmaceutical products) removed for destruction by a 100% EOU unit to Madhya Pradesh Waste Management Project,...View More

'Construction' services received by Educational Institute from Govt. body not 'business support' service 

CESTAT holds that 'construction services' received by assessee Institute, established solely for educational purposes and not for purposes of profit, from Governmental Department, not taxable as &lsqu...View More

Denies concessional BCD to pre-assembled engine, gear-box, however, quashes extended period demand, penalty 

CESTAT holds engine/transmission mechanism/gearbox imported in a complete pre-assembled form ineligible for concessional rate of 10% BCD under Notifications No.21/2011-Cus., No.31/2011-Cus. and No.12/...View More

Quashes demand under 'telecommunication service' where service provider & recipient are same entity

CESTAT holds that transaction between assessee, an electrical division of BSNL and its associate company (i.e. CMTS-BSNL) does not constitute a provision of service as both fall in the same circle of ...View More