CESTAT Rulings


Wholesale pack containing individual confectionaries weighing below 10-gms not assessable on MRP

CESTAT Ahmedabad dismisses Revenue’s appeal, rules that wholesale packs like poly bag of 500 grams and pet jars of 1kg containing wrapped sugar confection...View More

Value of manufactured goods supplied to merchant exporters not be included for calculating SSI exemption ceiling 

CESTAT Mumbai holds that while determining the SSI exemption limit, the value of manufactured goods (corrugated carton boxes) supplied by assessee-manufacturer to Merchant Exporters is not to be inclu...View More

Directs refund of 'subsidy amount' erroneously paid; Rejects Revenue's limitation plea

CESTAT Delhi allows refund of subsidy amount deposited 'erroneously' by Assessee, nullifies Revenue’s time-bar plea citing Tribunal order setting aside di...View More

Impractical to expect CHA to verify document authenticity which even Bank/Department cannot ascertain

CESTAT Delhi holds that making Custom House Agent (CHA) responsible to verify the authenticity of the documents or identity of exporter “seems to be too much and unpractical&rdquo...View More

Exempts ‘Batteries’ for 'Solar Power Generating System'; Cites Govt’s intention to promote non-conventional energy 

CESTAT Kolkata holds that ‘Batteries’ are integral part of ‘Solar Power Generating System’ and eligible for benefit of exemption, thereby, sets-aside demand, states that "It is...View More

Revenue's appeal against duty-rebate on export maintainable as only assessee can file revision 

CESTAT Mumbai finds Revenue’s appeal maintainable against the order of Commissioner of Central Excise (A) on issue of rebate of duty on export of services; Infers that only an assessee is permit...View More

Quashes orders rejecting Sony's appeals for BoE reassessment, grants benefit of concessional rate CVD

CESTAT, Ahmedabad quashes orders passed by Commissioner Appeals rejecting 60 appeals of the importer seeking reassessment of the original BoEs requesting benefit of concessional rate of countervailing...View More

Sets-aside demand against Schindler foisting valuation mechanism under ‘Composition Scheme’ for elevator installation 

CESTAT Mumbai allows Schindler’s appeal, sets-aside order saddling a colossal demand of Rs. 95 crores for provision of service of installation and commissioning in respect of elevators on the pr...View More

'Gross Premium’ amount for deposit insurance treatable as cum-tax; Remands matter for interest computation 

CESTAT Mumbai rules on levy of service tax on the deposit insurance activity of insuring all bank deposits, savings, fixed, current and recurring deposits upto the prescribed limit per deposit in a ba...View More

Extending corporate guarantee to associate enterprise not taxable as 'Banking Service'

CESTAT New Delhi holds that activity of extending ‘corporate guarantee’ (CG) by assessee to its associate companies (AE) cannot be called as ‘Banking and oth...View More