CESTAT Rulings


Grants exemption on Imported ‘Naptha’ by Relaince-Industries under advance authorization; Rejects Revenue’s classification 

CESTAT Ahmedabad allows appeal of Reliance Industries Ltd (Assessee) and quashes the demand of customs duty, interest, and penalty for import of A-180 grade Naphtha imported under Advance Authorizatio...View More

Drops demand on technical know-how received under JV Agreements from foreign partners; Allows appeal 

CESTAT New Delhi allows the appeal of CG Power & Industrial Solution Ltd. (formerly Crompton Greaves Ltd.) by setting aside service tax demand on technical know-how received from foreign JV partne...View More

Denies credit on employee training provided by external institute as unrelated to output services 

CESTAT Delhi partially allows appeal by GAIL Training Institute (assessee) against denial of CENVAT credit, holding that credit for training of GAIL employees by external institutes is inadmissible as...View More

No provisions in Customs Act/Rules for re-determining FOB value 

CESTAT Delhi sets aside the FOB value re-determination by the Addl. Commr., holds “Customs Act and Rules cannot be applied to re-determine the FOB value”; Asserts that Customs officer, bei...View More

Quashes CENVAT recovery on insurance services rendered in J&K; Remands for reconsidering ‘exempted service’ scope 

CESTAT Mumbai sets aside order confirming recovery of accumulated CENVAT credit under rule 14 of CCR, 2004 on Future Generali India Life Insurance (assessee) to the extent attributable to insurance se...View More

Road construction in residential/commercial complexes not exempt from service tax 

CESTAT Delhi holds that works contract for road construction within residential complex/commercial premises is not exempted from service tax exemption under Notification No. 25/2012; Considering that ...View More

Upholds revocation of Courier License for importing ‘prohibited’ rifle-scope and scope rings 

CESTAT Delhi upholds the revocation of courier license under Courier Imports and Exports (Clearance) Regulations, 2010 (CIER, 2010) and forfeiture of security deposit, citing violations of Regulation ...View More

Allows area-based exemption despite a small parcel of land falling outside portion notified 

CESTAT Delhi holds that benefit of Area-Based Exemption Notification cannot be denied for a small parcel of land (Khasra) falls outside notified area since production/manufacturing is carried in a maj...View More

Notional cost of drawings and design supplied by Maruti not includible in vendor’s assessable value 

CESTAT Delhi allows appeal filed by Assessee against demand of differential central-excise duty raised on account of inclusion of notional cost of drawings and designs supplied free of cost (FoC) by M...View More

By 2:1 majority, dismisses Revenue's appeal challenging 85%:15% split in elevator installation contract 

CESTAT (Ahmedabad), by 2:1 majority, dismisses Revenue’s appeal and upholds the order passed by Adjudicating authority, wherein demand for service tax was dropped on the ground that 85% of total...View More