CESTAT Rulings


Denies refund on goods subject to NIL duty, cleared for export without bond/LUT 

CESTAT Delhi rejects refund of CENVAT credit of duty paid on imports used in manufacture of goods (Quartz powder & Grits & Marble powder) chargeable to NIL rate of duty and cleared for export ...View More

Second-hand furniture imported as part of ‘stainless steel tube manufacturing plant’ qualifies as Capital Goods

CESTAT Ahmedabad holds that second hand furniture/equipment imported as part of complete stainless steel tube manufacturing plant, qualifies as “capital goods”, quashes confiscation order ...View More

Sets-aside Adjudicating Authority’s ‘non-speaking’ order passed without considering ‘technical arguments’ 

CESTAT Chennai sets-aside the order of Adjudicating Authority confiscating certain empty cans used for packing refrigerant gases (for re-filling purposes) on account of non-consideration of ‘tec...View More

Works-contract services undertaken for erection of electricity transmission lines exempt

Chandigarh CESTAT rules that assessee is entitled to exemption on services provided for rendering transmission of electricity under contract with Electricity Distribution Authorities (EDAs); Asse...View More

Works-contract for ‘compound-wall’ erection not ‘Security-Agency Service’; Quashes demand based on hierarchical assumptions

CESTAT, Mumbai condemns Revenue’s stance of including Assessee’s activity of sub-contracting the work of ‘construction of compound wall/fencing as well as development and m...View More

Service-provider holding central-registration not required to register each office/premise claiming refund 

CESTAT Delhi holds that there is no requirement for a service provider (assessee), exporting services to its group companies located outside India and holding a central registration to get registratio...View More

Upholds Data/Video Projectors classification as 'Automatic data processing machine' both pre and post 2017

CESTAT, New Delhi holds that “Data projectors”/"Video projectors" imported by the Assessee are classifiable under Heading 8528 62 00 as they satisfy the description of goods in e...View More

HUL entitled to area-based exemption on manufacture of "Nail Polish/Enamel", a new marketable product

CESTAT, New Delhi affirms Hindustan Unilever’s entitlement to avail benefit of area based exemption Notification dated June 10, 2003, on manufacture&...View More

ONGC not required to transfer entire Cenvat-credit to ECL due to transitional restrictions 

CESTAT Ahmedabad rules that the assessee transitioning from central excise regime to GST regime is not required to transfer the entire CENVAT credit available in ECL, acknowledges the numerous restric...View More

BoE amendment & not duty payment date relevant for reckoning limitation for excess-duty refund 

CESTAT Ahmedabad observes that limitation should be reckoned from date of amendment in bills of entry (BoE) for purpose of granting refund of excess duty paid on excess quantity of goods not lifted fr...View More