CESTAT Rulings


Quashes demand in denovo proceedings owing to ‘purposeless’ adoption of shortage-inputs calculation

CESTAT Chennai sets aside demand confirmed in regard to Cold Twisted Deformed (CTD) bars supplied by assessee (manufacturer) to M/s MMS Steels Dindigul (MMSD) in denovo adjudication by the Commissione...View More

Importer can claim SAD refund even though paid by duty credit scrips

CESTAT Mumbai finds that benefit of SAD refund arising out of Notification No. 102/2007-CUS (as amended) cannot be denied when the duty amount is paid through DEPB/FPS Scripts; Setting aside the ...View More

Absent challenge to 'Cess refund' sanction, Authority duty-bound to implement final order

CESTAT Chandigarh directs Adjudicating Authority (AA) to implement orders passed by CESTAT in earlier round of litigation whereby refund claim for education cess and higher education cess were allowed...View More

Interest liability on refund of pre-deposit arises from Tribunal's order finalizing assessment

CESTAT Ahmedabad rules that interest on refund of pre-deposit has to be calculated from the date of final order of the CESTAT and not from expiry of 3 months after passing of the final order; Not...View More

'Advance Authorization' benefit not deniable for mere Tariff-Heading change of imported goods

CESTAT Ahmedabad dismisses Revenue's appeal against Adjudicating Authority order granting benefit of exemption as also dropping proceedings regarding demand of duty, interest, penalty and confiscation...View More

No misdeclaration in 'Slaked -lime' classification under Chapter 2522; Tests cannot override prior-period report

CESTAT Ahmedabad finds no misdeclaration in classification of Lime Mortar(Slaked lime) by Assessee under Chapter 2522 in Bill of Entry (BoE), where Revenue failed to establish that goods were a prepar...View More

High-fee charged for Media Studies no ground to deny exemption under 'Commercial Coaching Services’

CESTAT Allahabad allows exemption on‘Commercial Coaching or Training Services’ imparted by Asian School of Media Studies (ASMS), Asian School of Communication (ASC) and and Asian Business ...View More

Cess-Credit lying unutilized as on June 30, 2017, being assessee’s money, refundable in 'cash' 

CESTAT Ahmedabad allows refund claim of Education Cess (E-Cess) and Higher Secondary Education Cess (SHE-Cess) lying in balance as on February 28, 2015 and carried forward till June 30, 2017, depicted...View More

No liability under RCM on 'media rights' acquired to broadcast cricket matches outside India

CESTAT Allahabad sets-aside demand under ‘Commercial Exploitation of Rights of Sports Events’ u/s 65(105)(zzzzr) on ‘Media/Broadcasting rights’ acquired for broadcasting cricke...View More

Service tax levy unsustainable on VAT-paid goods component in composite 'works-contract'

CESTAT Chennai rules that no service-tax can be levied on goods component in composite works contract where value of contract has already been split notionally as per state law and VAT has been paid o...View More