CESTAT Rulings


Affirms L&T’s classification of imported micro-panels used for assembling ‘Statue of Unity’

CESTAT Ahmedabad quashes differential IGST demand against L&T (assessee) on import of “Statue of Unity” panels (Bronze claddings panel or micro panel) from China; Revenue alleged that ...View More

Credit on goods sold in high-sea cannot be refused for statutory gaps

CESTAT, New Delhi holds Assessee rightly entitled to CENVAT Credit of service tax on port charges, etc. in respect of melting iron scrap procured on high-sea sale (HSS), which, is an input for manufac...View More

Quashes recovery of alleged erroneous SAD refund absent challenge to sanction order

CESTAT Kolkata sets-aside demand of duty, interest and penalty imposed owing to absence of challenge to earlier order sanctioning refund of 4% SAD u/s 128 of Customs Act; Explains that, Section 128 is...View More

Remits matter for de-novo consideration; Cites non-grant of representational opportunity to Assessee

CESTAT Kolkata remands the matter back to Adjudicating Authority for de-novo consideration finding assessee’s case to be a clear case of not following principles of natural justice by not giving...View More

Demand untenable under Manpower-Supply when tax paid under ITSS not objected by Dept.

CESTAT, Chennai quashes Service Tax demand under Manpower Recruitment Supply Agency (MRSA) service, holds that disputed transactions as per agreement do not reflect ingredients required for MRSA and A...View More

Retention of money from assessee's bank account when appeal pending before CESTAT "unlawful"

CESTAT holds order rejecting refund of amount recovered from assessee’s bank account (towards adjudication levies) as unsustainable in law, more so when assessee’s appeal is already pendin...View More

Refund of accumulated credit only on physical exports of goods, not on ‘deemed exports’

CESTAT Mumbai dismisses appeal against rejection of accumulated CENVAT Credit refund claim where goods have been supplied to a project awarded under International Competitive Bidding (ICB), treating s...View More

Enhances interest payable on refund of revenue deposit to Parle-Agro to 12%

CESTAT Allahabad allows Assessee’s appeal for modification of interest rate from 6 to 12% on refund of revenue deposit from date of deposit till payment; Observes that Assistant Commissioner pur...View More

Goods sold in DTA similar to those exported, quashes exemption denial under FTP

CESTAT Mumbai holds that Ceramic Colours/Pigments sold in DTA as well as exported are similar goods, and non-violative of provisions of FTP, finds “there are no violations provisions of either p...View More

Upholds confiscation of smuggled gold citing assessee's failure to discharge 'burden of proof'

CESTAT Delhi upholds the confiscation of the gold bars, gold coins and small pieces of gold under section 111(d) and section 111(i) of Customs Act since assessee could not discharge its burden of prov...View More