CESTAT Rulings


Reclassification of imported Mineral Hydrocarbon Oil as Kerosene untenable, cites insufficient evidence

CESTAT, Mumbai quashes Revenue’s Order reclassifying Mineral Hydrocarbon Oil imported by Assessee as Superior Kerosene Oil, holds that the goods under impair a...View More

'4G' architecturally different from traditional telecom towers; Reliance Jio entitled to refund

CESTAT Mumbai observes that 4G telecom towers are “architecturally different from the traditional telecom towers” (3G/2G) and “No part of these towers are embedded in the e...View More

MRP based assessment inapplicable on 'industrial use' goods sold through channel partners

CESTAT, Bangalore rules that Air Circuit Breakers, MCCB and Switch Fuse unit for use in electrical switchboard, in packages having weight more than 25 kg are not chargeable to duty basis MRP u/s 4A of...View More

SVLDRS Application pendency no ground to stay proceedings pending before Dept/Tribunal/Court

CESTAT Delhi upholds lower authority’s order raising demand of differential duty pertaining to clearance of goods (electric energy/gas meters) from the factory to various branches...View More

'Galvanised solar structure' cleared as ‘component’ of Solar Power Projects exempt

CESTAT Delhi sets-aside demand on clearance of galvanised solar structure or module mounting structure (falling under Central Excise Tariff Heading 7308 2019) to solar power generating companies; Hold...View More

Cess charged by Federation for support services to member 'milk unions' not taxable

CESTAT New Delhi holds that no service-tax is payable on Cess charged by Rajasthan Co-operative Dairy Federation (Assessee) from milk unions under the category of ‘business support services&rsqu...View More

Cannot put assessee to "jeopardy" by denying Composition-Scheme benefit post 2007; Circular inapplicable 

CESTAT Bangalore allows the benefit of option to pay service-tax under Composition Scheme on services of “Construction of Residential Complex” w.e.f. June 1, 2007, reiterates that, “...View More

Classifies ‘Bulker’ mounted on chassis as motor-vehicle for goods transportation, eligible for exemption

CESTAT Ahmedabad allows assessee’s appeal, classifies bulker (mounted on chassis or attached to horse) made for transportation of materials like fly ash or cement under Chapter 8704 of the Tarif...View More

Invoice-difference not sufficient ground to re-determine values; Penalty levy basis extrapolation 'impermissible'

CESTAT, Hyderabad rules that, in absence of investigation, mere difference between two sets of invoices cannot be a sufficient ground to reject the transaction value and redetermine it as per the manu...View More

Distinguishing between 'compensation' and 'consideration', quashes demand on ‘Notice Period Pay’

CESTAT Bangalore debunks confirmation of adjudged demands on assessee for collection of certain amount as ‘Notice Period Pay’ or ‘Bond Enforcement Amount’ from their employees,...View More