CESTAT Rulings


Denies SSI exemption; Brand owner's nature of activities irrelevant to determine eligibility 

CESTAT disallows SSI exemption benefit under Notification No. 8/2003-CE w.r.t. goods manufactured using brand name 'Ribbons & Balloons' belonging to another company viz. Bharat Cafe Pvt. Ltd.; Rej...View More

Grant-in-aid not 'consideration'; Mineral exploration by PSU for Govt. non-taxable absent 'service' 

CESTAT quashes demand on Public Sector Undertaking towards mineral exploration activities undertaken against Govt. of India (Ministry of Mines) grant-in-aid; Activity appropriately classifiable as &ld...View More

Refund of customs duty expensed in import year, hit by unjust enrichment

CESTAT dismisses appeal, rejects refund of excess customs duty expensed out in year of importation by relying on SC ruling in Solar Pesticides; Amount shown as ‘receivable’ in succeeding y...View More

Maintenance charges collected by Cooperative Housing Societies from members non-taxable 

No service tax payable by Cooperative Housing Societies as “club or association” on maintenance charges collected from members inter alia towards repairs, beautification and security, u/s ...View More

Allows input credit of quality control services rendered at overseas buyer's premises 

CESTAT allows 100% EOU, input service credit of tax paid on reverse charge basis towards quality control and cleaning services rendered by overseas service provider at buyer’s warehouse; Rejects...View More

Basic engineering, know-how & supervision inter-linked with equipment import, liable to duty

Royalty for technical know-how and fees for basic engineering services and supervisory services, includible in assessable value of imported capital goods under Rule 9(1)(c) & Rule 9(1)(e) of Custo...View More

Splits on RSP valuation of imported tiles sold at higher price post clearance 

Third Member of CESTAT to determine applicability of Sec 4A of Central Excise Act to tiles sold to dealers / consumers at price higher than MRP declared / affixed at the time of import; Member (Judici...View More

Third member to determine interest, extended limitation applicability on pre-notice duty payment 

Third Member of CESTAT to determine validity of interest demand invoking extended limitation period despite suo motu payment of differential duty by manufacturer-assessee prior to issuance of show cau...View More

Stays recovery; Confirming demand under Erection / commissioning basis extrapolated findings unsustainable

CESTAT stays full recovery of service tax demand of Rs. 65 Cr on 38 agreements between assessee and foreign companies for services of erection, commissioning, installation of equipment, sales promotio...View More

Quashes demand; Control essential to tax under 'storage & warehousing service'

CESTAT quashes demand, renting of storage tanks alongwith supply of gas not taxable as ‘storage and warehousing service’ u/s 65(102) of Finance Act; Real test to determine taxability of se...View More