CESTAT Rulings


Allows 67% rebate benefit on Civil Work where assessee reverses irregular CENVAT-credit taken 

CESTAT Kolkata quashes order that raised the demand for wrong availment of 67% abatement benefit on projects involving "Civil Work" and "Erection and Commissioning." as per Notification No. 01/2006; N...View More

'Aluminium Formwork Materials' correctly classifiable as ‘‘aluminium structures’, not ‘moulds’ 

CESTAT Hyderabad confirms the classification of 'Aluminium Formwork Materials' under CTH 76109090 as ‘aluminium structures (excluding prefabricated buildings) and parts of structures’, qua...View More

Invoking extended period for demand basis difference between ST-3 Return & balance sheet unsustainable 

CESTAT Kolkata partially allows the assessee’s appeal, setting aside the Rs 77 lakh service tax demand under ‘Clearing and Forwarding Agency Service' for the extended period, while upholdi...View More

Allows exemption on Samsung’s EHTP-unit debonding to DTA; Quashes Rs 149 cr demand 

CESTAT Allahabad upholds Samsung India’s appeal, overturning the Rs 149 crore customs duty demand, interest, and Rs. 14 crore penalty on de-bonding unutilized raw materials from its EHTP unit to...View More

SVB's Investigation Report not quasi-judicial decision or statutory order; Dismisses Hyundai India's appeal 

CESTAT Chennai holds that Investigation Report (IR) issued by Special Valuation Branch (CVB) “is not an appealable order”, in consequence finds appeal by Hyundai Motors India (Assessee) be...View More

SVB's Investigation Report not quasi-judicial decision or statutory order; Dismisses Hyundai India's appeal 

CESTAT Chennai holds that Investigation Report (IR) issued by Special Valuation Branch (SVB) “is not an appealable order”, in consequence finds appeal by Hyundai Motors India (Assesse...View More

Parts of railway diesel locomotive classifiable under Heading 86: Allows assessee’s appeal 

CESTAT Chennai holds that goods/parts manufactured by Assessee as per the designs submitted by Indian Railway (IR) have to be specifically treated as part of Diesel Locomotive and so more appropriatel...View More

Rejects Revenue’s valuation adopting cost plus 10% inter-se Assessee and Maruti-Udyog 

CESTAT, Allahabad allows Assessee’s appeal rejecting the valuation method of cost plus 10% adopted by the Revenue demanding differential tax on all transactions of the Assessee extrapolating the...View More

Allows Assessee’s appeal claiming exemption on imported components utilized for manufacturing ‘SD-Memory Card 

CESTAT Mumbai grants exemption to Assessee claiming exemption on commodity or parts imported for manufacture of SD-Memory cards on the condition of manufacture in accordance with Customs Rules, 1996, ...View More

Dismisses Revenue’s appeal challenging refund of differential duty on ‘Edible Grade Crude Palm Oil’ 

CESTAT dismisses Revenue’s appeal against the refund of differential duty at the higher rate @ 12.5% instead of @ 7.5% to Edible Grade Crude Palm Oil importer (assessee); For manufacture of Refi...View More