CESTAT Rulings


EOU liable to duty-foregone on imported inputs for supplies made to ISRO/BEL

CESTAT Bangalore holds assessee, a 100% EOU engaged in manufacture of electronic goods such as hybrid micro circuits, resistors, etc., liable to pay the duty foregone, on the inputs imported duty-free...View More

IGST not being 'duty of customs', exempt on re-import of repaired aircrafts/parts

CESTAT Delhi holds that integrated tax (IGST) is exempt on re-import of repaired parts/aircrafts into India under General Exemption Notification No. 45/2017 dated June 30, 2017 (Notification), as amen...View More

Allows assessee's refund claim after Tribunal drops extended period demand

CESTAT allows service tax refund claim after Tribunal had dropped the demand based on extended period of limitation and such order has become final; Holds refund claim filed consequent to earlier orde...View More

Quashes demand under 'Consulting Engineer' on compensation paid to 'Honda-Japan' for contract termination

CESTAT Delhi quashes demand under ‘Consulting Engineer’ service on compensation paid to Honda Japan for termination of Model Agreement for launch of a new model of “Honda Civic&rdquo...View More

Sized coal an ‘excisable product’; Quashes demand on sizing operation under BAS

CESTAT Kolkata affirms order of Commissioner of Central Excise and Service Tax in dropping recovery proceedings initiated against assessee seeking to classify sizing of coal under heading “Busin...View More

No service-tax on liquidated damages, earnest money, deposit & penalty for contract breach

CESTAT Delhi quashes demand along with interest and penalty levied on receipt of compensation, liquidated damages & forfeiture of earnest money deposit in lieu of breach of contract as &lsquo...View More

Quashes demand against Maruti dealer on incentives received for carrying-out promotional activities

CESTAT Delhi sets aside demand of service tax against assessee, a dealer of Maruti Udhyog Ltd.(MUL) on (i) incentive received under various schemes (ii) amount collected on account of bouncing of cheq...View More

Gives clean-chit to Sourav Ganguly; Quashes demand on endorsing brands, IPL fee, TV anchoring

CESTAT Kolkata sets-aside service tax liability amounting to Rs. 1.51 crores (approx.) against assessee, Sourav Ganguly [former captain of Indian Cricket Team in Indian Premier League (IPL) Tournament...View More

Liability of 'Demerged Undertaking' cannot be fastened on assessee upon merger, sets-aside demand

CESTAT holds that assessee cannot be made liable to discharge service tax liability of ‘Demerged Undertakings’ which stood merged in it pursuant to Bombay HC order whereby ‘Demerged ...View More

Remits matter absent 'logic' in order denying concessional-rate on 'catalyst converter assembly'

CESTAT remits matter pertaining to availability of concessional duty on ‘catalytic converter assembly’ imported by the assessee under Sl. No. 265 of Notification No. 21/2002, to the file o...View More