CESTAT Rulings


NPCI statement not a ‘valid document’ to claim credit of ‘interchange fees’ paid by HDFC Bank 

CESTAT Mumbai holds that document issued by the National Payment Corporation of India Ltd. (NPCI) is not a prescribed document as per Rules 9(1) and 9(2) of CCR, 2004 read with Rule 4A of Service Tax ...View More

Sets-aside OM conveying Govt.'s decision to not impose ADD despite DA’s recommendations; Remits matter

CESTAT Delhi allows appeal of association of domestic manufacturers (Appellants) against the decision of the Central Government to not impose Anti-dumping duty (ADD)...View More

Allows refund of CENVAT credit restricted by Principal manufacturer under contractual condition 

CESTAT, Ahmedabad holds assessee eligible for refund under Rule 5 of CCR considering impossibility to utilize CENVAT Credit due to the condition imposed by Principal Manufacturer in the Contract; ...View More

Holds as 'redundant'/'superfluous' insistence of "type approval certificate" for provisional-release of imported vehicles

CESTAT, Mumbai holds that insistence of "type approval certificate" as mandatory for provisional release of imported vehicles is redundant and superfluous thus, allows Assessee’s appeal by ...View More

Limitation prescribed to claim refund inapplicable to tax paid under ‘protest’ by Housing Society

CESTAT Mumbai allows refund of service tax paid by assessee (Raheja Regency Cooperative Housing Society Ltd.) under the category of ‘Club or Association Services’ under protest, ...View More

Service Recipient entitled to refund of erroneous tax paid; Limitation construable from duty-payment date

CESTAT Mumbai holds service recipient entitled to refund of tax erroneously deposited by it in respect of construction service pertaining to port; Observes that for the purpose of determination of lim...View More

Amount deposited pursuant to audit-objection, in nature of revenue-deposit; Directs refund with interest

CESTAT Hyderabad allows a bunch of appeals for varying periods on issue of non-inclusion of outward freight in the assessable value, also directs refund of duty paid pursuant to au...View More

Upholds refund-denial due to non-compliance with debit condition specified in Rule 5; Dismisses appeal 

CESTAT Mumbai upholds order-in-appeal truncating assessee’s eligibility to claim refund of service tax paid on ‘export of service’ to overseas clients, based on finding that, non-com...View More

Quashes demand on exempted by-products arising during sugar manufacture; Stresses on officer's periodical training

CESTAT Mumbai sets-aside demand of 5% or 6% on sale value of exempted waste/by-products generated during sugar/molasse manufacture (Press mud & Boiler Ash) as per amended Rule 6(3) ...View More

Freight-cost of liquid carbon-dioxide separately charged to buyer not includible in ‘assessable-value’ 

CESTAT New Delhi holds that freight cost separately charged in the invoices are not includible in assessable value of liquid carbon dioxide (CO2) sold at the time of clearance from factory, relies hea...View More