CESTAT Rulings


Quashes demands imposed for execution of works contract service, allows notification-benefit

CESTAT Kolkata quashes service tax demands imposed on Assessee for execution of a works contract service for supply of machineries under the head “Erection, Installation & Commissioning...View More

Quashes SCN citing absence of proper 'confiscation' notice; Directs seized gold release 

CESTAT, Mumbai directs release of seized gold on noting the established fact that the owner, has not been issued with notice of intent to confiscate goods seized from its possession and many moons bey...View More

Earphones having independent functionality, not part of mobile phones, extends exemption

CESTAT Delhi holds that earphones CX 275s (having microphones) imported by an audio company offering headphones, headsets, etc. is eligible for benefit of exemption Notification No. 57/2017-Cus as ame...View More

Allows credit at factory on input-services received by Usha-Martin at captive-mines

CESTAT Kolkata allows CENVAT credit of service tax availed at factory by Assessee (Usha Martin) in respect of input services received at captive iron-ore and coal mines,&...View More

Extends exemption to GE-India on rotor-blade first sold & later installed at customer’s site 

CESTAT Chennai dismisses Revenue’s appeal questioning the benefit of exemption of Basic Customs Duty (BCD) availed by the Assessee on import of rotor blades [Wind Operated Electricity Generator ...View More

Services for goods procurement & supply to foreign recipient on P2P basis, not intermediary services 

CESTAT Chennai rules that rendering bouquet of services relating to procurement and supply of goods for which consideration is only payable by foreign service recipient cannot be classified as interme...View More

Quashes demand raised ‘merely’ basis difference in Balance-Sheet & ST-3 Returns

CESTAT Mumbai observes that “demand of Service Tax merely on the basis of difference between the figures indicated in the Balance Sheet and ST-3 Returns do not legally sustain” and sets-as...View More

No fault in adopting 'Import-Parity-Price' for petrochemical-goods absent any price available on clearance-date 

CESTAT Kolkata upholds adoption of Import Parity Price (IPP) by Haldia Petrochemicals (assessee) for clearance of petrochemical goods in a&n...View More

Quashes customs-broker license revocation over client's suspicious drawback/IGST-refund availment 

CESTAT Mumbai sets-aside order revoking customs broker license (CBL), forfeiture of security deposit and penalty on finding charge of breach of regulation 10(d), 10(n) and regulation 1(4) of ...View More

Drops demand on 'Residual-Fuel-Gas' cleared to JV for generation of electricity used in manufacture 

CESTAT Kolkata drops excise duty demand on intermediate excisable goods i.e. Residual Fuel Gas (RFG) [manufactured out of cracking Naphtha] cleared by Assessee (Haldia Petrochemicals) to HPL Co-genera...View More