CESTAT Rulings


aSets-aside "erroneous and high-pitched" duty demand basis Revenue's 'wide guess-work'

CESTAT Delhi sets aside order demanding duty for alleged duty evasion on account of clandestine clearance, holds that case of Revenue is not proved and no adverse quantitative ratio has been found out...View More

Onus of proving related-party relationship on importer ‘not correct proposition’, remands matter

CESTAT Kolkata allows assessee’s appeal against rejection of transaction value of goods (impure wax) imported from US on following grounds: (i) failure to establish how relation between assessee...View More

Allows CENVAT on 'landfills' constructed during setting-up of 'Common Hazardous Waste Treatment Facility'

CESTAT Mumbai allows CENVAT credit for construction/setting-up of landfill in setting up of Common Hazardous Waste Treatment, Storage and Disposal Facility on Build, Own and Operate basis under a...View More

No penalty on Goods-Transporter merely basis suspicion without proof of involvement in smuggling

CESTAT, Bangalore sets-aside order imposing penalties merely on suspicion that Assessee, a transport agent, along with Director of Export Company, was involved in falsely declaring export goods as &ld...View More

No service-tax on trademark transferred by Foster’s Australia under Deed of Assignment

CESTAT Bangalore sets-aside Rs. 20 crores demand under ‘Intellectual Property Right’ (IPR) service w.r.t. assignment of trademark by Foster’s Australia Ltd. (Fosters) to assessee on ...View More

Not open to Department to deny refund when credit availment undisputed, allows Wipro's appeal

CESTAT Bangalore holds that when the Department did not dispute availment of credit in the first instant, "it is not open for them to deny the same when a refund is filed"; Notes that the appeals have...View More

Rental charges on returnable glass-bottles and plastic-crates not liable to Service-tax

CESTAT Kolkata holds that the demand of service tax on glass bottles and crate rentals as ‘supply of tangible goods’ cannot be sustained both on merits and on limitation as VAT is applicab...View More

Extends exemption to 'Hospital' as duly-approved 'clinical research organization' w.r.t. trials conducted

CESTAT Mumbai extends exemption to assessee-Hospital as a duly approved ‘clinical research organization’, concludes that clinical trials conducted by assessee are in conformity with condit...View More

Calls upon Larger Bench to re-consider Bank’s eligibility to credit on deposit-insurance premium

CESTAT Mumbai refers the matter to President for constituting a Larger Bench on issue of admissibility of CENVAT Credit of service tax on premium paid to Deposit Insurance Credit Guarantee Corporation...View More

Remands matter regarding ‘service-tax’ on immovable-property renting, citing pendency before SC

CESTAT Mumbai sets-aside order rejecting refund claim of assessee in view of issue of constitutional validity of levy of service tax on renting of immovable property being sub-judice before SC; Assess...View More