CESTAT Rulings


Quashes demand on rebate of 'wharfage charges' given by Gujarat Maritime Board

CESTAT Ahmedabad quashes service-tax demand on rebated amount of 'wharfage fees', where service-tax was paid by assessee (Essar Bulk Terminal Ltd or EBTL) on said fees levied&...View More

Accepts assessee's manner of credit-reversal on trading services pre-2011

CESTAT Mumbai dismisses appeal by Revenue against manner of credit reversal adopted by assessee on exempted/trading activity for period prior to 2011; Revenue issue show cause notice requiring re...View More

Extends area-based exemption benefit on Industrial Gases covered under 'specific entry' of Notification

CESTAT, Chandigarh extends benefit of area-based exemption Notifications on manufacture of Industrial Gas (Industrial Oxygen, Medicinal Oxygen, Liquid Nitrogen and Nitrogen Gas) and Dissolved Acetylen...View More

Oil-Rig Imported without Essentiality Certificate & BoE, have taint of 'being smuggled'; Denies exemption

CESTAT Mumbai denies exemption benefit of Notification No.516/86–Cus dated December 12, 1986 to import of Rig Trident-II by assessee in April, 1988 where the Essentiality Certificate (EC) was is...View More

Quashes demand for pre and post June 2007 period against sub-contractor on 'Paryatak Bhavan construction'

CESTAT Hyderabad negates the service tax demand for the period prior to June 01, 2007, on construction of Paryatak Bhavan (multistoreyed building with parking for tourism development) as a subcontract...View More

No provision for CENVAT credit reversal on non-recoverable amounts written-off as bad-debts

CESTAT Chandigarh sets-aside order demanding CENVAT credit reversal from SBI on amounts written off as bad-debts and advertisement & sales promotion services through Indian Railway Catering and To...View More

Revenue's classification of imported goods as HSD without testing all parameters incorrect

CESTAT, Ahmedabad reprimands Revenue for classifying goods imported by Assessee as High Speed Diesel (HSD) by testing only 14 parameters out of the 21/22 parameters prescribed for such classification,...View More

Agency processing, back-dating interest & look-in charges not part of life-insurance service

CESTAT Mumbai quashes demand on recovery of agency processing charges, backdating interest charges and look-in charges, recovered over and above the normal premium on insurance service provided by HDF...View More

Revenue responsible to demonstrate smuggled nature of betel-nuts seized at Assam-Mizoram border

CESTAT Kolkata sets-aside order upholding confiscation of goods on the allegation that assessee were not able to establish that goods were not smuggled into India, remarks, “appellants have no s...View More

Quashes demand on work done for railways, IT provision not relevant for liability determination

CESTAT Allahabad holds that Revenue erred in disallowing exemption on work done for Railways, levying service-tax on consideration received from sale of bricks and denying abatement on turnover toward...View More