CESTAT Rulings


Bill-printing, card-personalisation for telcos/banks, e-Seva/Governance to Govt. not taxable 

CESTAT Mumbai drops demand on bill printing services, card personalization services provided to leading telecom companies and banks, e-Governance and e-Sewa services outsourced by Govt.; Refuses to cl...View More

Invoking Excise Rule only for molasses from khandsari sugar manufacturers indicates non-application 

CESTAT Delhi quashes excise duty on molasses produced by a distillery on finding the SCN as ‘strangely worded’ since the “SCN does not even assert that the elements which make duty o...View More

Once Revenue accepts classification of ‘Tinted Float Glass’, re-classification by taking contrary approach is untenable 

CESTAT Delhi upholds Commissioner (A)’s order rejecting revenue’s case that Tinted Light Green Float Glass imported by Asahi India Glass (assessee) is classifiable under CTI 7005 21 10; As...View More

‘Add-on cards’ classifiable under CH 8473, attracting 20% duty; Upholds Revenue’s re-classification 

CESTAT Chennai upholds Revenue’s re-classification of ‘Add-on cards’ under CH 8473, attracting 20% excise duty, and differential duty demand for the period from October 1994 to Febru...View More

Sets-aside Safeguard Duty imposition on solar-cells and modules basis Notification disregarding HC’s stay 

CESTAT Delhi quashes demand of safeguard duty on solar cells and modules in view of Notification No. 1/2018-Customs (SG) dated July 30, 2018 (SD Notification); Assessee imported the goods (between Aug...View More

Cord blood bank collecting stem cells not ‘health care service’ liable to tax 

CESTAT Ahmedabad upholds demand of service tax on provision of preservation of stem cells or any other service by Cord blood banks and classifies the same as ‘taxable service’ instead of e...View More

Upholds credit disallowance towards re-transportation by auto-parts dealer, difference in amount received from Insurance Co. 

CESTAT Delhi dismisses Assessee’s appeal in issue relating to reversal of CENVAT Credit in respect of service tax charged by the transporter (GTA) to re-transport the vehicles from depot to fact...View More

Rules on classification of imported 'aircraft engine stand'; Drops 'differential duty' demand 

CESTAT Delhi holds that an aircraft engine stand imported by a scheduled airline operator, being a composite machine, has to be classified basis the component that gives the essential character to it,...View More

Administrative expense allocation by Standard Chartered Bank's HO to Indian Branch not BSS 

CESTAT Mumbai drops demand against the Indian branch offices of the Standard Chartered Bank (SCB/Assessee) on funds received from the head office (HO) situated in UK allotted towards executive and gen...View More

Deems reversal of CENVAT credit in TRAN-1 as compliance of Notification for claiming refund 

CESTAT Delhi holds that assessee reversing the CENVAT credit in Tran-1 after initially transferring it, will be considered as a valid reversal for fulfilling the condition under para 2(h) of Notificat...View More