CESTAT Rulings


Sets-aside direction of absolute confiscation, allowing goods redemption subject to re-export

CESTAT Bangalore irection of absolute confiscation, allowing goods redemption subject to re-exporton payment of redemption fine and penalty; Assessee manufacturing paints for which they import industr...View More

Sets-aside demand against Stock-Broker on Late payment charges collected from clients

CESTAT Kolkata sets aside entire demand on account of Late Payment Charges, non-reversal of CENVAT credit under Rule 6 of CENVAT Credit Rules,  Trading of Scrips on own account and reimbursement ...View More

Allows CENVAT credit of support-service received by Hindalco from Aditya Birla Management Corporation

CESTAT Kolkata allows CENVAT credit to Hindalco Industries (assessee) in respect of service tax paid to Aditya Birla Management Corporation Pvt. Ltd (ABMCPL) towards receipt of&nbs...View More

Quashes demand on Concession-Agreement for Port Development; Concession -fee not payment for “business-support services” 

CESTAT, Chennai quashes order imposing service tax demand on Concession Agreement for Development of Karaikal Port Project on BOT basis, holds that Revenue erred in classifying the activity u/s 65(105...View More

Upholds Revenue’s allegation of ‘as-such’ removal of goods imported under Advance Licence 

CESTAT Ahmedabad dismisses appeal of Nirma Ltd. (assessee) against Commissioner (A) order that goods (N–Paraffin) imported against advance license (AL) were cleared ‘as such’ in same...View More

Cement & steel, vital input for providing ‘Commercial and Industrial Construction’ service; Allows credit  

CESTAT Ahmedabad holds that assessee “is legally entitled for the Cenvat credit on Cement and Steel used for providing output service i.e. Commercial and Industrial Construction Services&rd...View More

'Fixed Facility Charges' collected for 'Liquid Gas Storage Tank' setup not 'tangible goods' supply 

CESTAT Chennai quashes service tax demand on Fixed Facility Charges (FFC) collected by aassessee from its customers on supply of Vacuum Insulated Storage Tanks for storing liquid nitrogen gases; Refer...View More

Laying down pipes for Gujarat Industrial Development Corp. constitutes ‘Works Contract Service’ 

CESTAT Ahmedabad opines that contract of laying down the pipeline for the Gujarat Industrial Development Corporation is of the composite nature involving both supply of the goods as well as service an...View More

Upholds rejection of transaction value due to 'Related Party Transaction' Influence, confirms value loading 

CESTAT Chennai upholds the Order-in-Original rejecting the declared invoice price of various pigments imported by Nubiola India (assessee) from its parent company (Nubiol...View More

Upholds adoption of 'import-partity-price' for petro-goods clearance; Demand basis depot sale-price unsustainable

CESTAT Kolkata holds that there is no provision in Valuation Rules which permits payment of duty on petroleum goods on the basis of ultimate selling price from depot, quashes differential duty de...View More