CESTAT Rulings


'Fees' received by Irfan and Yusuf Pathan from IPL team-owners not ‘Business Support Service’

CESTAT Ahmedabad quashes demand against cricketers, Irfan Pathan and Yusuf Pathan under the head of ‘Business Support Service’ (BSS) w.r.t. fees received from cric...View More

Mere submission of unlisted Branch Office's 'PSI-certificate' does not tantamount to improper import

CESTAT Chennai rules that mere 100%  inspection of imported  ‘Heavy Melting Scrap’ on submission of Pre-Shipment Inspection (PSI) certificate issued by a...View More

Classifies imported Magnetic Iron Core under Heading 85119000 as child part of spark plugs however, extends exemption benefit

CESTAT, New Delhi upholds Revenue’s stance classifying imported goods i.e. Magnetic Iron Cores under 8511 90 00 as child part of spark plugs; Referring to the two disputed entries 8505 pertainin...View More

Quashes interest-levy on NCCD; Revenue cannot take advantage of own wrong-doing/inaction 

CESTAT Delhi sets aside order confirming interest on late payment of National Calamity Contingent Duty (NCCD) upon noticing tobacco manufacturer’s willingness to deposit NCCD as also inaction on...View More

Taxability of recoveries made from employees/trainees can be decided as per CBIC-Circular under GST

CESTAT directs authorities to refer to GST Circular clarifying on 'liquidated damages' for deciding the taxability of disputed issue pertaining to recoveries made from employees/trainees for breach of...View More

Sets aside confiscation of re-imported petroleum coke citing absence of FTP restriction on export-date

CESTAT Delhi sets-aside confiscation of re-imported petroleum coke on finding that the export in this case was made through shipping bill (SB) before the date of restriction imposed; Assessee-exp...View More

Extends CENVAT-credit on input-service of pre-shipment and handling charges received after LEO

CESTAT, Ahmedabad allows exporter-assessee to avail CENVAT credit on input services of pre-shipment and terminal handling charges received after the Let export order (LEO) in respect of...View More

Interest payable on pre-deposit amount not refunded within 3 months from favourable order 

CESTAT, New Delhi rules that amount deposited as a pre-deposit for maintaining the Appeal has to be refunded with interest and the provisions of section 11B of the Excise Act will not be applicable; I...View More

Interest on 'confiscated-currency' refund payable from seizure-date; Retention deprives assessee of its property 

CESTAT Delhi orders refund of interest on principle amount of seized currency at the rate of 12% from the date of its seizure where confiscation of seized currency has been set-aside; Finds that Commi...View More

Quashes order denying Shipment Bill amendments for exceeding Sec.149 scope & pre-judging import eligibility

CESTAT, Mumbai quashes the order passed by the Commissioner Customs (Export) rejecting assessee’s request to amend 230 shipping bills (SB) as traversing beyond the ...View More