CESTAT Rulings


Quashes rejection of proof of export, dismisses ground for non-presentation of quadruplicate invoice-copy 

CESTAT Ahmedabad quashes orders rejecting proof of export premised on failure to present quadruplicate copy of invoice (four copies of invoice) noting that “production of original and duplicate ...View More

Commissioner’s decision to select witnesses for cross-examination violates Natural Justice Principle; Remands matter 

CESTAT Ahmedabad remands the issue Rs.156 crore duty demand along with penalty on Gutka manufacturer (assessee) for ‘clandestine manufacture and clearance’ to Adjudicating Authority, findi...View More

Drops service-tax demand on ‘adda-fees’ for extended period due to uncertainty in law 

CESTAT Chandigarh partly allows Assessee’s appeal, refuses to invoke extended period of limitation owing to uncertainty in the law relating to imposition of Service-tax on ‘adda fees&rsquo...View More

No service tax on OIL INDIA hiring-out tangible goods under ‘deemed sale' without ‘effective control' 

CESTAT Kolkata quashes lower authorities orders confirming service tax demand on ‘rental charges’received by Oil India Ltd (Assessee) from its customers for hiring out ‘72 feet heigh...View More

Without stating differing grounds, Tribunal’s order accepted on monetary-basis binds lower authorities 

CESTAT Allahabad  allows assessee’s appeal against Commissioner (A) order that set aside the original order and remanded it back to the Adjudicating Autority (AA) for the reason that t...View More

Absent concrete evidence, ‘clandestine clearance’ charge basis circumstantial evidence unfounded 

CESTAT Kolkata rules that without corroborative evidence, Revenue's allegation of ‘clandestine clearance' is unfounded when goods are sold by the manufacturer on an ex-factory basis, cleared wit...View More

Preventive Officer, SEZ lacks authority to seize/confiscate goods under Customs Act 

CESTAT Allahabad sets aside confiscation of goods and seizure of vehicles holding that Preventive Officer, Noida SEZ, even if appointed as an officer of Customs, has “no power to detain…g...View More

‘Spent-solvent’ emerging out of bulk-drug manufacturing by Sun Pharma, a mere waste, not by-product 

CESTAT Ahmedabad grants benefit of concessional rate of duty to Sun Pharma (Assessee, being an EOU) under Notification No. 23/2003-CE dated 31.03.2003 on the value of spent solvent, emerging out of ma...View More

Grants concessional customs duty benefit to CISCO on ethernet switches 

CESTAT Mumbai in a bunch of appeals, quashes re-assessment orders denying concessional Basic Customs Duty (BCD) on CISCO “Catalyst 3850 series Ethernet Switches” (goods) imported; Goes by ...View More

Commission to Director serving as Company employee not taxable under BAS 

CESTAT Ahmedabad drops demand under reverse charge mechanism (RCM) on commission paid to directors given treatment as part of salary as per the books of accounts and TDS deduction status as per 26AS o...View More