CESTAT Rulings


Affirms Rs. 48 crore demand against Interglobe Aviation for 'aircraft engine' misdeclaration

CESTAT Bangalore affirms Adjudicating Authority’s order confirming deferential duty demand of Rs. 24.06 crores (along with interest) and equivalent penalty for mis-declaring imported ‘airc...View More

Builder eligible to CENVAT credit on 'passenger lift'

CESTAT Bangalore allows CENVAT credit on ‘passenger lifts’ as Capital Goods to assessee (Builder) engaged in construction of a complex, building, civil structure etc. which activity is dec...View More

Allows refund of unutilized 'Education-Cess credit' u/s 11B post GST; follows jurisdictional HC 'binding' precedent

CESTAT Bangalore allows refund of unutilized Education Cess (EC) and Secondary and Higher Education Cess (SHEC) accumulated in the books u/s 11B of Central Excise Act, post GST introduction; As these ...View More

Upholds BOE re-assessment as per lower rate applicable on budget presentation date

CESTAT, New Delhi upholds Commissioner (A) order which directed the Department to re-assess Bills of Entries (BoE) at pre-budget rate of Basic Customs Duty (BCD) applicable on the date on which Union ...View More

Commissioner cannot modify notification, grant proportionate exemption to Infrastructure service-provider to STP

CESTAT Chennai sets-aside order granting partial exemption to assessee, an Infrastructure Service Provider (ISP) to Software Technology Park (STP) by the Adjudicating Authority (AA) as per Notificatio...View More

Service by Cable-operator to subscribers not branded; Citing Blue-Star ratio, remands matter

CESTAT Chandigarh allows assessee, a cable operator the benefit of Exemption Notification No. 06/2005-ST dated March 01, 2005 and Notification No. 33/2012-ST dated June 20, 2012 available to small sca...View More

Construction for 'Govt. authority'/ 'Mandi Parishad' exempt; Liability calculation as per Form 26AS ‘patently wrong’

CESTAT Allahabad holds that there is no tax liability on the assessee in respect of various construction works done for government/statutory authority under Jawaharlal Nehru Urban Renewal Mission (JNN...View More

(LB) - Remand unwarranted where appellate authority rejected refund-claim citing limitation ground

CESTAT (LB), Mumbai by majority opinion upholds rejection of MODVAT refund claim on time-bar by Assistant Commissioner (AC); Notes that refund of unutilized balance of MODVAT to assessee (engaged in t...View More

Quashes penalty on ground of res-judicata, follows SC principles in Canon India

CESTAT Bangalore sets-aside penalty imposed u/s 114(i) of Customs Act, 1962 for alleged abetment of falsely signed invoices used for improper exportation, relying upon SC ratio in Canon India; Notes a...View More

Denies duty-refund coloured as pre-deposit refund, being hit by limitation

CESTAT Ahmedabad dismisses assessee’s appeal on finding that assessee has “consciously” chosen to pay entire duty, interest and 25% penalty to avail the benefit of waiver of 75% pena...View More