CESTAT Rulings


Deprecates continued withholding of export consignment, allows provisional release of seized ‘Naptha’

CESTAT Ahmedabad allows provisional release of seized warehoused goods for re-export/export on finding that continued withholding of export consignment even if seized by any agency is not appreciated ...View More

Customs Broker cannot sit in judgment over certificate issued by Government; Quashes licence revocation

CESTAT Delhi holds that onus on Customs Broker cannot, extend to verifying that officers have correctly issued certificate or registration and cannot sit in judgment over the certificate or registrati...View More

CENVAT credit-reversal computation by Sponge Iron manufacturer only for electricity wheeled outside

CESTAT Delhi holds that value of input/input services only to such an extent as was used for generation of such an amount of electricity sold outside by Sponge Iron Manufacturer was to be taken for co...View More

Construction services for installation and erection of 'Effluent Treatment Plant' an 'input-service'

CESTAT Ahmedabad rules that construction services used for modernization of existing Effluent Treatment Plant (ETP) is eligible to CENVAT credit; Assessee claimed credit on construction services recei...View More

‘Cost Petroleum’ & ‘Profit Petroleum’ under PSC not consideration for service; affirms earlier view

CESTAT Mumbai rules that entitlement of 'oil exploration and production contractors' towards ‘Cost Petroleum’ and ‘Profit Petroleum’ under ‘Production Sharing Contract&rs...View More

Purchase-Order cancellation date relevant for filing refund-claim of tax paid on advances; Remands matter

CESTAT Chandigarh sets-aside the refund rejection order w.r.t. tax paid on advances received in respect of cancelled purchase orders (POs) held by Revenue as time-barred in terms of Section 11B of Cen...View More

Renting built-up space not ‘Business Support Service’; Sets-aside demand on notional interest on refundable deposit

CESTAT Bangalore quashes service tax demand for reclassification of service and demand of differential service tax on transaction of sale of goods and other independent transactions as also dismisses ...View More

Refutes plea of manufacture on 'Aluminium Ingots' imported under Advance Authorization, sustains penalty

CESTAT Mumbai rebuffs assessee’s plea of manufacture on goods imported under Advance Authorization Scheme, finds assessee's claim that goods were subject to manufacturing process as not "credibl...View More

Origin certificate ‘substantive and conclusive’ evidence, cannot be unilaterally rejected; Quashes confiscation

CESTAT Kolkata finds no case for confiscation of imported goods (Bangladesh origin 100% Polyester quilt) detained by DRI on premise that value of goods was declared differently in Bangladesh...View More

Manufacturing & delivering RMC an excisable activity, not taxable as Works-Contract Service

CESTAT Ahmedabad holds that Assessee’s entire activity of manufacturing Ready Mix Concrete (RMC) and delivery at the site of customer is excisable activity, therefore, the same doesn’t fal...View More