CESTAT Rulings


Telephone installation at employee-residence by UCO Bank creditable; Interest on Govt. securities not taxable

CESTAT Kolkata allows CENVAT Credit of service tax on telephones installed at residence of employees of UCO Bank as also quashes demand on the earnings of interest of sale of government securities und...View More

Extends exemption to Deloitte on services provided to IFC; Allows credit on common-expenses, renting 

CESTAT Ahmedabad sets-aside demand against a leading consulting firm (Deloitte Haskins & Sells), for services rendered to International Finance Corporation (IFC) on twin counts (i) Exemption is av...View More

Commission to Director part of remuneration, not sales-commission; Extends CENVAT credit 

CESTAT Ahmedabad holds assessee eligible to CENVAT credit of service tax paid on ‘commission’ to director of Company as per board resolution; Relies on Circular which clarified that, payme...View More

Quashes demand imposed on Tata Coffee by denying duty remission, invoking extended period

CESTAT, Chennai quashes SCN issued by invoking extended period of limitation to demand customs duty from Tata Coffee (Assessee) on the goods that were imported ...View More

Sets-aside 5% demand against pharma-manufacturer on goods cleared availing beneficial exemption notification 

CESTAT Ahmedabad sets-aside the demand of 5% on value of cleared goods availing benefit of Notification No. 108/1995-CE (supplies to UN/International Organisations or Project) in appeal by manufacture...View More

'Special Additional Duty' construable as customs-duty; Upholds interest-levy on short CVD payment 

In a 142 page ruling, CESTAT Kolkata upholds the order of lower authority finding the assessee liable to pay interest on the short levied Countervailing Duty (CVD), u/s 28AA of the Customs Act; Heavil...View More

Extends benefit of Sabka Vishwas Scheme to co-noticee, follows settled precedent 

CESTAT Chandigarh extends benefit of Sabka Vishwas Legacy Dispute Resolution (SVLDR) Scheme to co-noticee, follows precedent set in JPFL Films; Assessee is assailing imposition of penalty under R...View More

Cannot decide classification basis MeiTY policy decision, hands-in classification win to Samsung 

CESTAT Delhi rules in favour of assessee on classification of the front cover, middle cover and back cover of mobile phones by relying on Customs Tariff and nature of goods; Assessee imported front co...View More

Back-office support to group-entity under sub-contracting arrangement not intermediary' service 

CESTAT Hyderabad dismisses service-tax demand against HSBC Electronic Data Processing India (assessee) on back office support services exported to its group entity [HSBC Global Resourcing Ltd, UK (HGR...View More

NCCD, auto Cess, Education Cess and Senior Higher Education Cess not payable while claiming excise duty exemption

CESTAT Chandigarh holds that assessee is not liable to pay NCCD, auto cess, Education Cess (EC) and Senior Higher Education Cess (SHEC) and automobile cess while it is availing exemption under Industr...View More