CESTAT Rulings


Quashes demand on insurance agent taking up both taxable and exempt services 

CESTAT Kolkata quashes demand on insurance agent rendering general insurance services by issuing policies which are both taxable and exempt; From the license issued by Insurance Regulatory and Develop...View More

Onus to prove foreign origin of non-notified goods lies on Department; Quashes confiscation order 

CESTAT Kolkata holds that onus to prove that the goods are of foreign origin lies on the Customs Officials when the goods are not notified by Central Government, while setting aside aside confiscation...View More

Bamboo Mat-Board, Corrugated-Sheets, Ridge-Caps eligible for concessional duty rates of 1% & 2% 

CESTAT Kolkata holds that benefit of concessional rate of duty provided under Notification No. 01/2011-C.E. and Notification No. 16/2012-C.E. (Notifications) at the rates of 1% and 2% respectively are...View More

Management Consultancy doesn’t involve actual service performance; Upholds demand-drop against Huawei 

CESTAT Chandigarh upholds dropping of service tax demand on Huawei Telecommunication India for receiving services from Huawei, China to roll out 2G/3G network in Nepal,“as the show cause notice ...View More

Absent consignment note, courier-agency hiring third-party trucks for delivery not taxable under RCM 

CESTAT sets-aside service-tax demand of Rs. 41 Crores under RCM against a courier agent alleging that the service provided by the truck owner/contractor is falling under GTA services; Finds that, it i...View More

ITC’s contribution as member hotel to Sheraton USA administrating SPGP/FFP scheme not Service 

CESTAT Delhi rules that the contribution by the member-hotel (ITC Ltd.) to the administrator (Sheraton US) of Starwood Preferred Guests Program (SPGP)and Frequent Flyer Program (FFP) to compensate the...View More

Upholds revaluation of second-hand machinery import by Mahindra Aerostructures 

CESTAT Chennai rules on valuation of importing second-hand machinery by holding that the same “include…all costs incurred towards the transport of the imported goods to the place of impor...View More

Restores appeal noting pre-deposit payment by book adjustments instead of DRC-03 

CESTAT Delhi allows service tax restoration of appeal application of Department of Posts on finding that pre-deposit has been made by book adjustment and not through DRC-03; Observes that “prese...View More

Denies refund claim for Education Cess noting exclusion from ambit of ‘eligible duties’ 

CESTAT Hyderabad denies refund claims of education cess and secondary education cess (Cess) that was transitioned through GST-TRAN-1 and thereafter reversed due to retrospective amendment made to Sect...View More

Time limit u/s 11B inapplicable for EC/SHEC paid under mistake of Law; Quashes refund rejection 

CESTAT Kolkata dismisses order rejecting ONGC’s refund claim as time-barred noting that the time limit in terms of Section 11B of the Central Excise Act, 1944 is not applicable where Education C...View More