CESTAT Rulings


Subsidy from Govt. for sale of imported pulses at reduced price not taxable

CESTAT Delhi allows Assessee’s appeal in part, holds that, differentiating amount of financing charges which is actually by way of subsidy, will not be exigible to service tax under the head &ls...View More

Upholds classification of charter hire of Aircrafts under 'Supply of Tangible Goods service'

CESTAT, New Delhi holds that services of charter hire of helicopters /aircrafts is classifiable under ‘Supply of tangible goods for use’ (STG) service which became taxable w.e.f. May 16, 2...View More

Quashes demand made towards CENVAT Credit reversed suo-moto by assessee without utilization

CESTAT Mumbai sets-aside demand of excess CENVAT Credit reversed by Assessee suo-moto, under proper intimation to Department; Notes that Assessee had inadvertently taken inadmissible CENVAT credit in ...View More

No equity in taxation; Upholds ADD-levy on imports notified before clearance from warehouse

CESTAT Chennai upholds levy of Anti-Dumping Duty (ADD) along with interest on clearance of goods (Hot Rolled Painted Steel Plates) which have been imported and warehoused before issuance of Notificati...View More

Tax paid under a mistaken notion of law 'refundable'

CESTAT Bangalore rules that service tax paid under one heading or other for a service not taxable during the relevant time, would not make the service taxable and hence, it does not take away assessee...View More

Raps Adjudicating Authority for allowing CENVAT Credit based on fake invoices as proven during investigation

CESTAT, New Delhi finds Assessee guilty of non-compliance with CENVAT Credit Rules, 2004 for having availed CENVAT credit on the strength of fake invoices issued fraudulently only to avail CENVAT cred...View More

Quashes Service Tax demand on flats handed over to existing members without consideration

CESTAT, Mumbai holds that once the Assessee has discharged complete service tax liability on gross consideration received for the sale of flats, the demand of service tax for the flats handed over to ...View More

Time limit and physical examination of export goods no bar for Shipping Bills conversion

Chennai CESTAT rules that request for conversion of free shipping bills to advance authorization scheme shipping bills (SBs) cannot be rejected (i) on the grounds of time limit by relying on Board Cir...View More

Levy on space provided by airport concession-holder for operating 'duty-free-shop' 'bereft of authority'

CESTAT Mumbai allows refund of service-tax paid by assessee to Mumbai International Airport Ltd (MIAL) for the period from October 2011 to June 2017 in respect of operating a ‘duty free shop&rsq...View More

Allows SSI-benefit rejecting clubbing clearance of other unit using same trade-name, address

CESTAT Chennai sets-aside duty demand raised on the allegation of clubbing of clearances by assessee and its sister concern using the same trade-name and functioning from the same address; Dismisses a...View More