CESTAT Rulings


Directs Registry to accept Sony’s appeals in BoE reassessment matter not involving additional-duty payment

CESTAT Bangalore directs Registry to accept appeals filed by assessee and duly assign appeal numbers for listing on finding that defect memos issued by Registry shall not stand for scrutiny; Basis the...View More

No duty on aluminium-dross/skimming generated during motor-vehicle parts' manufacture; follows SC ratio

CESTAT, Mumbai holds that generation of aluminium dross and skimming in the manufacture of aluminium castings/parts of motor vehicles does not amount to manufacture and is not liable to duty, follows ...View More

Compensation received by Javed Akhtar in copyright infringement case not towards service, directs refund

CESTAT Mumbai holds that amount received by assessee (Javed Akhtar) as out of Court settlement in a suit filed jointly with another co-writer for copyright infringement is not for any services rendere...View More

Exemption-Notification to be read without putting word from Budget-Speech/Publisher-Heading

CESTAT observes that “notification has to be read without putting anything either from the budget speech or any heading given by the publisher”, thereby, extends exemption benefit on impor...View More

CitiBank not responsible for sender mis-declaring demonetised rupees as ‘documents’ in FedEx courier

CESTAT Delhi absolves CitiBank (assessee) from an order confirming seizure and penalty for mis-declaring import of demonetised Indian Rupees vide an airway bill as ‘documents’, states that...View More

Compensation for coal-blocks cancellation pursuant to SC-order not consideration to tolerate, quashes demand

CESTAT Kolkata quashes demand, on compensation amount received in pursuance to cancellation of coal block against a Joint Venture (between Mahanadi Coal Fields Ltd, Neyeveli Lignite Corporation and Hi...View More

Allows Videocon to discharge liability through 'accumulated' CENVAT credit for output services notified later

CESTAT Mumbai allows Videocon Telecommunications’s appeal challenging demand of Rs. 374 crores along with interest and penalty; Dismisses Revenue’s objection regarding utilization of CENVA...View More

'Suppression' in self-assessment matters triggers only information sought is not supplied

CESTAT Delhi sets-aside demand of excise-duty on manufacture of 48 Solar Power Systems finding that extended period of limitation could not have been invoked owing to lapse of one year time period for...View More

Reversing credit on common input as good as not taking it; Demand under Rule 6(3) untenable

CESTAT Allahabad quashes order requiring credit reversal on common inputs (furnace oil) used for generating steam further used for manufacture of dutiable and exempted products alleging that since ass...View More

Directs refund of tax deposited ‘under mistake’ on service export to Parent Company

CESTAT Allahabad holds that services in the nature of “assistance in procurement of goods” provided by Assessee to its holding company in Hong Kong (Parent Company) is 'export of service',...View More