CESTAT Rulings


'Railways' includes ‘Metro’, quashes Rs. 22 crores liability on 'Hindustan Construction Company'

CESTAT Mumbai sets aside tax-liability of Rs. 22 crores (approx.) fastened on Hindustan Construction Company Ltd. w.r.t. work undertaken for Mumbai Metro One Pvt. Ltd. and Delhi Metro Rail Corporation...View More

Sets-aside demand against Goldman-Sachs Services under 'Business-Support', 'Manpower-Supply' & 'OIDAR' service

CESTAT B’lore allows appeal filed by Goldman Sachs Services, sets-aside demand of service tax on Call Detail Processing service, usage of global telecommunication channel and payment of salary o...View More

Order enhancing value absent reasons recorded for rejection bad in law and facts

CESTAT sets aside impugned order of Revenue for confiscation of goods and enhancement of transaction value as not only bad in law but also on facts, thereby allowing Assessee’s appeal; Notes tha...View More

CENVAT denial where invoices issued in name of company now merged with assessee "unwarranted"

CESTAT Hyderabad finding no factual matrix sets aside the demand order imposed u/s 11A pursuant to the discrepancy in CENVAT credit availed on capital goods received by the assessee under the cover of...View More

No service-element in 'joint-operations' undertaken under PSC, quashes Rs. 11 crores demand on 'JV-constituent

CESTAT Mumbai allows appeal filed by BG Exploration & Production India, holds that fulfilment of obligation to contribute to capital of Joint Venture (JV) is beyond the scope of taxation under Fin...View More

Commissioner(Appeals) lacks power to 'remand'/'re-investigate', restores Dy. Commissioner's order allowing CENVAT on goods-returned

CESTAT Delhi sets aside Commissioner’s (Appeals) order citing lack of power to remand, holding that there is no error in the order-in-original passed by the Dy. Commissioner (DC) allowing CENVAT...View More

Holds 'transaction-value' rejection of imported second-hand devices 'arbitrary', restores 'declared-value'

CESTAT Delhi holds the rejection of the transaction value of imported goods (old and used Digital Multifunctional Devices) as arbitrary and thus, sets it aside thereby, restoring the declared value fo...View More

Sets-aside penalty imposed upon assessee, working as employee of CHA, in smuggling case

CESTAT Delhi sets-aside penalty imposed under Section 112 (a) of the Customs Act on assessee (an employee of CHA) finding “no case of aiding and abetting” with the importer of th...View More

Laboratory-test results cannot be brushed aside, extends Notification benefit on Ethanol-Blended-Petrol

CESTAT holds Hindustan Petroleum Corporation Ltd. eligible for benefit under Exemption Notification No. 28/2002-CE as amended on clearance of Ethanol Blended Petrol (EBP) (Gasohol) consisting of 95% M...View More

Payment which loses 'service-tax' character treatable as deposit, allows refund claimed upon amalgamation

CESTAT, Chennai sets-aside order of rejection of refund where the construction service agreement in which advance provided between the parties automatically got cancelled due to formation of assessee ...View More