CESTAT Rulings


Quashes steamer-agent's refund-claim rejection w.r.t. service-tax paid on ocean-freight on time-bar ground 

CESTAT Ahmedabad dismisses rejection of refund of service tax paid by assessee (steamer agent providing services to foreign based vessel owners/ shipping lines) on ocean freight charges, on limitation...View More

Cannot deny rebate claims to unit having utilized ‘specified services’ for exports despite EOU-Notification violation

CESTAT Chennai allows assessee (an 100% EOU) to take rebate in respect of services like transportation charges, stuffing of cargo, CHA, THC etc used in connection with export of ‘Cut...View More

E-learning courses provided to overseas entity not OIDAR service; Allows export benefit 

CESTAT Bangalore refuses to classify e-learning content developed and supplied by the Assessee to its counterpart in USA as ‘Online Information and Database Access or Retrieval Service (OIDAR)&r...View More

Construction of residential complexes by sub-contractor for Govt. bodies not taxable 

CESTAT Ahmedabad dismisses Revenue’s appeal, upholds Commissioner’s order that dropped the demand of service tax on a sub-contractor (assessee) who constructed residential complexes for Go...View More

SCN demanding Excise-duty instead of Customs-duty on EOU to DTA clearances 'void-ab-initio' 

CESTAT Ahmedabad quashes imposition of Central Excise Duty demanded in lieu of Customs duty on imported goods obtained duty free, cleared to Domestic Tariff Area (DTA) units from Assessee’s...View More

Quashes extended-period demand on mixing of 'bought-out' Fine Crumb Rubber' with Sulphur, Finawax C 

CESTAT Ahmedabad holds that the activity of mixing of bought out of Fine Crumb Rubber with 5 % sulphur /yellow powder and 2% Finawax C does not amount to manufacture of new excisable goods,&...View More

Thwarts Assessee’s attempt to avail credit on reimbursements from overseas-entity; Quashes demand on limitation 

CESTAT Chennai while conceding that Assessee incorrectly availed CENVAT credit of service- tax paid erroneously on reimbursements from overseas entity, drops demand by allowing Assessee’s appeal...View More

No "illegality" in service-tax recovery by IATA-agent from sub-agent on 'airline booking commission' 

CESTAT Delhi allows a bunch of appeals by setting-aside recovery of service-tax component on ‘commission’ received from airlines under the category of “Air Travel Agent Ser...View More

Allows Ford-India's appeal w.r.t. classification of 'Compressor' for Car-AC; Westinghouse ratio inapplicable 

CESTAT Chennai holds that imported compressors used in car air-conditioning (AC) units (declared in Bill of Entry as s ‘COMPR & CL ASY A/C) are correctly classifiable und...View More

Refund of CVD paid on imported goods 'under protest' not hit by limitation 

CESTAT Chandigarh allows appeal filed by Assessee who was denied benefit of exemption from payment of Countervailing Duty (CVD) on imported goods under Notification No. 30/2004-CE dated 09.07.2004; Gr...View More