CESTAT Rulings


EOU entitled to benefit of concessional duty rate on by-products cleared to DTA 

CESTAT Ahmedabad sets-aside orders denying benefit of concessional rate of central excise duty to 100% EOU (Assessee) on clearance of by-products like Ammonium Carbonate Liquor and Ammonium Sulph...View More

Directs refund of CENVAT Credit erroneously reversed w.r.t. services to SEZ-unit 

CESTAT Chandigarh grants refund of Rs 2.53 Crores arising due to erroneous reversal of CENVAT Credit on services to SEZ unit arising out of misconception of Rule 6(6A) of the CENVAT Credit R...View More

IT Management Services by IBM, Wipro using latest technologies taxable as Consultancy 

CESTAT Bangalore in appeal by IBM and Wipro, who are rendering various management services, favours classification adopted by Revenue under the category of ‘Management Consultancy Service&r...View More

No malafide-intent in non-payment of tax under 'Security-Agency' service provided in SEZ; Demand time-barred 

CESTAT Ahmedabad holds that there is no malafide intention in non-payment of service tax by Assessee in respect of 'Security Agency Services’ provided in SEZ, sets-aside demand order on ground o...View More

‘Coin Blanks’ not similar to ‘Coin strips’; Denies benefit of concessional duty 

CESTAT Chandigarh upholds denial of concessional rate of duty on ‘coin blanks’ of copper alloys/ strips of copper/ coils of zinc & nickel manufactured by Assessee (a 100% EOU)&nbs...View More

Remands matter w.r.t. taxability of Wipro's Software-license distribution as Microsoft's reseller under IT-Service 

CESTAT Chennai remands the matter of taxability of transaction between Wipro (assessee) and Microsoft, Singapore, vide which assessee agreed to act as latter's 'Large Account Reseller' for distributin...View More

Applies common-parlance test; Classifies 'Polyester woven fabric' without end-stitching/hemming as ‘bedsheet’ 

CESTAT Kolkata rules that ‘polyester sheet of fabric’ (goods) are classifiable as ‘bedsheet’ falling under CTH 6304 as preferred by assessee-importer; Alleging mis-declaration ...View More

EOU entitled to refund of credit not transitioned under GST; Rejects Revenue's time-bar plea 

CESTAT Delhi holds that Assessee (100% EOU) is eligible to substantive benefit of refund/rebate of CENVAT credit on goods exported which could not be transitioned under T...View More

Parking charges collected from visitors not taxable as 'renting of immovable property service' 

CESTAT Kolkata drops service tax demand on parking charges collected by shopping mall from the visitors under the head “renting of immovable property” for the period June 2007 to Marc...View More

Quashes demand against job-worker alleging under-valuation; Sustains AV determination basis 'Transaction Value' 

CESTAT Hyderabad quashes duty demand created upon detection of undervaluation opining that in absence of any allegation that buyers of sponge iron were in any way related to assessee or to princi...View More