CESTAT Rulings


CESTAT: Sets-aside demand against EOU on remittances made to branch offices abroad 

CESTAT Delhi sets-aside demand against EOU under Reverse Charge on remittances made to branches and offices abroad for meeting establishment cost; On fastening of tax liability in cross-border transac...View More

Shipping-Bill conversion request not deniable on time-bar ground by resorting to Board Circular

CESTAT Chennai holds the order of rejection in respect of Shipping Bills (SB) as “just and proper” on finding “unreasonable delay in filing the request for amendment of Shipping...View More

Credit on tower erection/fabrication/installation other than services relating to dismantling admissible

CESTAT Chennai allows credit on inputs and capital goods / services used in fabrication, erection, installation of towers and shelters to telecom service provider; Expresses that “we are require...View More

Excise duty demand cannot be made presuming clinker manufacture from limestone found short

CESTAT Delhi holds that no excise duty can be demanded on presumption of manufacture of clinker from the limestone found short, as no evidence is brought forth by Revenue to prove that the clinker was...View More

‘Sterilizing equipment’ used by dentist not ‘medical equipment’; Extended period, however, not invocable

CESTAT Bangalore rules that Autoclave, Glass Bead Sterilizer, Steam Clave and Hot Air Sterilizer manufactured by assessee, which are used for sterilizing medical/dental equipment (also manufactured by...View More

Remands matter regarding ‘neutralization’ claim for fresh decision, quashes Commissioner’s order

CESTAT, Mumbai sets aside Commissioner’s order-in-original confirming total tax liability and imposing a penalty on assessee, observing that it would be appropriate that a fresh decision be rend...View More

Quashes demand against BOI for CENVAT credit neutralisation prior to April 01, 2011

CESTAT Mumbai sets-aside demand, recovery and penalty towards the neutralization of CENVAT credit against a provider of 'banking and financial service' for the period prior to April 01, 2011 (total pe...View More

CVD exemption denial on ‘Zirconium ore’ treating same as 'concentrate' not 'legal and proper'

CESTAT Chennai allows assessee-importer to claim CVD exemption on imported Australian Zircon Sand Bulk (Zirconium Ore) as per Sr. No. 56 of Central Excise Notification No. 12/2012-CE; Holds that impor...View More

Hyundai Motors entitled to refund on 'Port Services'; SRF ratio squarely applies

CESTAT, Chennai holds an auto-manufacturer entitled to refund of service tax paid on Port Services, sets-aside order rejecting refund claim on the ground that “service providers are not register...View More

No ST can be charged from third parties in CIF contracts; allows cash-refund

CESTAT Delhi holds Assessee, engaged in manufacture of dry battery cells, entitled to refund of amount of Service Tax paid on ocean freight of CIF Value of the imports for Bill of Entries filed during...View More