CESTAT Rulings


Clean-Energy-Cess levied on coal-import basis 'Polluter Pays’ principle not CENVATable; Adopts 'Strict interpretation’ 

CESTAT Delhi rules that assessee (JK Lakshmi Cement) cannot take CENVAT credit of Clean Energy Cess (CEC) paid on import of coal (as additional duty of customs) as it will undo the very purpose for wh...View More

Hotel-accommodation service availed by BHEL employees for undertaking outstation duty, creditable

CESTAT Delhi rules that ‘Hotel Accommodation Service’ used by employees for rendering the output service of ‘Erection, Commissioning and Installation’ of Busduct manufactured b...View More

Allows credit on ‘Broadcasting-Service’ availed by Kellogg through media-agency acting as 'pure-agent' 

CESTAT Mumbai sets-aside order confirming demand on the allegation of wrongly availed CENVAT credit to the tune of Rs. 23 crores (approx.) with interest and penalty on finding assessee (Kellogg) entit...View More

Vivo-Mobile entitled to exemption on Microphone import; Benefit can be claimed at any stage 

CESTAT, New Delhi extends benefit of exemption to Vivo Mobile India on import of Microphones under Entry 6A of Notification No. 50/2017 which prescribes NIL rate on goods which are parts of Printed Ci...View More

Sets aside FinMin’s OM imposing anti-dumping duty despite recommendation by Designated Authority

CESTAT Mumbai quashes decision taken by Central Govt not to impose anti-dumping duty despite a recommendation having been made by designated authority for imposition of anti-dumping duty; Holds that u...View More

Extends credit to Vodafone Idea against 'debit-notes' issued for adjustment of charges

CESTAT, Mumbai dismisses Revenue’s appeal, allows credit against invoices/debit notes containing substantially the same information as prescribed in Rule 9 of CENVAT Credit Rules, 2004 (CCR), re...View More

Allows refund to Arcelor Mittal Nippon Steel on DTA to SEZ clearance

CESTAT Hyderabad dismisses Revenue’s appeal, upholds the order of Commissioner (Appeals) on finding assessee (Arcelor Mittal Nippon Steel India) entitled to refund of CENVAT ...View More

Dept. cannot recover duty already refunded where order attained ‘finality’; SCN lacks jurisdiction 

CESTAT Delhi sets-aside show cause notice seeking recovery of duty refunded to assessee (tyre manufacturer) on finding that where an order u/s 11B of the Act attains finality, refund allowed would be ...View More

Excess-duty erroneously paid on sales evidenced by CA-certificate not hit by 'unjust-enrichment'

CESTAT Kolkata sets-aside order rejecting refund of excess central excise duty on ground of unjust enrichment, finds that fact apropos double payment of duty has not been disputed either by the Adjudi...View More

Engineering work undertaken as per contractor's drawing, tools a job-work, not ‘manpower-supply’ 

CESTAT Ahmedabad clarifies that “there is no activity of providing the service of Manpower Recruitment or Supply Agency Service” (MRS Service) while undertaking engineering works as per dr...View More