CESTAT Rulings


Dismisses appeal for being ‘abated’ from date of resolution-plan approval by NCLT under IBC 

CESTAT Mumbai disposes appeals of assessee on finding that same have abated with effect from the date of approval of resolution plan (RP) by NCLT; Thus, Tribunal observes that from the date of approva...View More

Quashes levy on off-shore Engineering & Technical services executed as part of turnkey EPC-contract 

CESTAT Delhi quashes order imposing service tax on off-shore Engineering and Technical services treating it as an independent contract upon observing that terms of all the contracts entered by Assesse...View More

Citing limitation, rejects refund of service-tax paid mistakenly on 'export of service'

CESTAT Mumbai upholds rejection of refund claim of service tax paid mistakenly for the reason that assessee filed refund claim beyond time limit of one year provided u/s 11B of Central Excise Act, 194...View More

Shifting water- pipelines to enable Delhi-Metro project not adjunct to 'civil work'; Sets-aside demand 

CESTAT Delhi quashes demand on shifting Delhi Jal Board (DJB) water pipelines to enable Delhi Metro Rail Corporation (DMRC) to lay metro rail network; Refers to Madras HC decision in Indian Hume Pipes...View More

Advises CBIC to issue guidelines on adjudicating dues of Companies under IBC; Renders Ultratech’s appeal as 'infructuous' 

CESTAT, Ahmedabad disposes Ultra Tech’s appeal, holds the same “as infructuous” while observing that it cannot decide finally whether the adjudged amount can be recovered by the Depa...View More

Allows refund of accumulated credit against CVD/SAD paid under GST regime

CESTAT Mumbai holds assessee eligible to refund in cash of CVD and SAD paid after appointed date for GST implementation in respect of bill of entry filed during the pre-GST regime, cites “clear ...View More

Refund directly to customers who are not claimants against statutory provision,Junks assessee's request 

CESTAT Hyderabad refutes the very request of assessee for refund to its customers of service tax paid and undisputedly collected from customers, finds that same “is against the statutory provisi...View More

WAP imported by Ingram Micro based on MIMO technology but without LTE standard, exempt

Delhi CESTAT extends customs duty exemption to Ingram Micro on import of Wireless Access Points (WAP) which has only MIMO technology and not LTE standard; The whole issue circles a...View More

Quashes demand raised under 'wrong' category', Remands matter for demand made under 'work-contract-services' 

CESTAT Mumbai quashes demand of service tax under the category of ‘work contract services’ finding that under the SCN, “revenue has not made any demand of service tax… under t...View More

Revenue cannot choose and force 'credit reversal' options upon Assessee; Quashes demand

CESTAT quashes demand equal to 5%/6% of value of exempted services (trading) under Rule 6(3) of CCR towards CENVAT credit availed on common input services by Forward Contract Service provider; CESTAT ...View More