CESTAT Rulings


Quashes demand on Honda Motorcycle for extra freight, insurance collected from dealers, citing excise-duty paid 

CESTAT Delhi quashes the service tax demand on Honda Motorcycle collecting excess freight and insurance charges from the dealers/customers during delivery of finished goods upto the premises of buyers...View More

Basis submission of fabricated evidences to claim exemption, confirms liability as manpower-supply services 

CESTAT Dellhi confirms service tax liability on the Assessee supplying manpower services to conglomerates like Tata Teleservices Limited, observing that “…As per Agreements of the appella...View More

Upholds re-classification of additional cutter head ladder length and jet pump set imported with Dredger 

CESTAT Bangalore upholds the reclassification of additional length of cutter head ladder and jet pump set which were imported along with the Dredge as ‘components’ of Dredger under Chapter...View More

Supply of Set Top Box by Dish TV on rental basis ' a deemed sale', not leviable to service tax 

CESTAT Mumbai dismisses service tax demand on rental charges received by Dish Tv India Ltd (assessee) on supply of Set Top Boxes to customers, noting that same is taxable under VAT Act as ‘deeme...View More

Quashes MRP-based assessment on imported lubricants meant for industrial consumers 

Quashes differential duty demand raised applying MRP/RSP based assessment u/s 4A of Central Excise Act, 1944 w.r.t. imported goods (lubricants and lubrication preparations of various brands) cleared t...View More

Allows duty refund to IOCL counting limitation from CESTAT’s final order; Dismisses unjust enrichment 

CESTAT Chandigarh allows duty refund claim of Indian Oil Corporation (assessee) which was rejected by the lower authorities on the twin grounds of limitation and unjust enrichment; On the first ground...View More

Quashes SCN issued under ‘inoperative’ Finance Act provision 

CESTAT Delhi quashes service tax demand on business exhibitions conducted abroad; On validity of show cause notice issued after the amendment in Finance Act with effect from July 01, 2012 states that ...View More

CA Certificate cannot be lightly brushed aside: Excess CVD refund to Vivo-Mobile not hit by unjust enrichment 

CESTAT Delhi directs refund of excess amount of CVD paid, in terms of re-assessment of Bills of Entry (BoE) at concessional rate of 1% CVD and sanctioned to Vivo Mobile India (Assessee) by Assistant C...View More

Allows LG to claim CENVAT-credit on Call center services citing nexus with post-manufacturing sale 

CESTAT Allahabad allows LG Electronics India (assessee) to claim CENVAT credit on receipt of Call Centre services for providing after-sales service by Authorized Service Centres (ASCs) and Direct Serv...View More

Upholds refund rejection as customs duty rate on the ‘entry inward’ date is considered appropriate 

CESTAT Ahmedabad rules that rate of customs duty should be the rate prevailing on the date of ‘entry inward’ by the port where goods are to be offloaded in case the Bill of Entry has been ...View More