CESTAT Rulings


Quashes SCN demanding tax on notice pay; Cites CBIC circulars, finality of matter 

CESTAT Allahabad rejects appeal by the Department w.r.t. on levy of service tax on amount recovered by assessee on account of ‘notice pay’ as the issue is no more res integra;&nb...View More

Classifies ‘Polyester Filaments’ as monofilaments synthetic; Upholds recovery of short-paid IGST 

CESTAT Delhi rules that ‘Polyester Filaments, in cut lengths’ imported by Assessee for making Paint Brushes of different sizes, are not synthetic and artificial filament yarn, but ‘l...View More

Refund of duty paid on short-landed goods not hit by unjust enrichment 

CESTAT Ahmedabad upholds the order of Commissioner (A) that allowed refund of duty paid on short landing of goods (i.e. goods which never crossed the customs barrier) to assessee; Holds that there is ...View More

Commissioner (A) to apply pre-deposit provisions relevant at time of hearing appeal; Rules in Oil India’s favor 

CESTAT Kolkata sets aside Commissioner (A)’s order dismissing Oil India Ltd’s (assessee) appeal on the taxability of hired tangible goods due to non-fulfillment of the pre-deposit conditio...View More

Quashes levy of service tax on Hiranandani Realtors for construction of residential complex 

CESTAT Chennai quashes levy of service tax on assessee-developer for rendering construction services prior to July 01, 2010; Follows recent decision in Casa Grande Private to state that “service...View More

No service tax on ‘reject coals’ sold after being removed during beneficiation process 

CESTAT Delhi quashes service tax demand on ‘coals rejects’ which is sold by assessee in market after the same is removed by process of beneficiation or coal washing for the purpose of supp...View More

Third Member upholds Nissan Motor's liability on salary paid directly to expats in INR 

CESTAT Chennai (Third Member) finds the observation of Member-Technical that even salary, bonus, allowances, and expenses paid by Nissan India (assessee) directly to secondees in INR, will form part o...View More

Affirms demand for importing Marble and Mosaic below MIP fixed by DGFT 

CESTAT Chennai upholds customs duty demand on assessee for importing Marbles and Mosaic below the Minimum Import Prices (MIP) (USD 60 and 80) set by DGFT Notifications No. 65 (RE-2010)/2009-2014 and N...View More

Demand not sustainable under BSS as show cause notice alleges OIDAR service 

CESTAT Delhi quashes demand of service tax for hosting services on finding that taxability under the category ‘Business Support Service’ (BSS) has not been reflected in the show cause noti...View More

Services provided in canteens maintained in factory exempt w.e.f Oct’ 13 

CESTAT Mumbai quashes service tax demand, in the extended period, on assessee (a canteen service provider) post October 22, 2013 as “services provided in relation to serving of food or beverages...View More