CESTAT Rulings


Grants Tata Steel refund of CENVAT-credit for Education and SHE Cess under transitional provisions

CESTAT Mumbai allows refund of CENVAT credit arising out of balance of Education Cess and Secondary & Higher Education Cess as per the ER-1 for the month of June 2017, u/s 142(3) & (9) of the ...View More

Services to clients for setting-up stalls at exhibitions constitutes ‘composite works contract service’ 

CESTAT Delhi quashes differential duty demand on assessee under the heading ‘Pandal and Shamiana services’ for the period prior to or after June 01, 2007 on the strength of Supreme Court d...View More

Quashes differential duty-demand on MS Ingots clearance between related party undertaking 

CESTAT Chennai sets-aside differential duty demand on clearance of MS ingots between related party (interconnected undertaking), also sets-aside penalty, interest and extended period invocation; Finds...View More

Hydrochlorides of specified drugs procured by Pharma Co. eligible for exemption: Allows refund 

CESTAT Chandigarh allows appeal by Pharma Co. (manufacturing PP medicaments) against refund denial of duty paid on procurement of hydrochlorides of drugs specified in Notification No. 21/2002-Cus; Exe...View More

Upholds demand drop on Zirconium Washed Dried Frit clearance in extended period, cites no mens rea 

CESTAT Chandigarh dismisses Revenue’s appeal, upholds the Adjudicating Authority’s order that dropped the excise duty demand on assessee for short payment of duty on Zirconium Washed Dried...View More

All services linked to manufacturing ‘automotive components’ qualify for CENVAT-credit before April 2011 

CESTAT Chandigarh holds that all services used in relation to the manufacture of final products, such as Outdoor Catering/Canteen Services, Hospitality Charges & Commission Charges by Real Estate ...View More

Following Inter-Continental-Consultants verdict, drops demand on reimbursable expenditure incurred as pure-agent 

CESTAT Chennai drops service tax demand imposed on reimbursable expenditure incurred by the Assessee providing clearing and forwarding agency services; Following SC judgement in Intercontinental Consu...View More

Quashes service tax liability on remuneration of ‘whole time’ Director 

CESTAT Mumbai quashes service tax liability on the remuneration of ‘whole-time’ Director and rejects the application under Voluntary Compliance Encouragement Scheme (VCES) on finding that ...View More

Construction, insurance, air travel services linked to manufacturing under unamended ‘input services' definition 

CESTAT Chandigarh, in the context of un-amended definition of “input services” under rule 2(l) of CCR between April 1, 2008 to March 31, 2011, finds assessee eligible for CENVAT credit on ...View More

Quashes demand on reimbursable expenditure incurred whilst providing CHA services 

CESTAT Chennai drops demand of service tax imposed on reimbursable expenditure incurred towards EDI, IAAI, and DLO charges, and transport charges by the Assessee in furtherance of providing clearing a...View More