CESTAT Rulings


Partly quashes AA’s order for exceeding jurisdiction by revisiting settled issues on remand 

CESTAT Delhi quashes the Adjudicating Authority's order on remand, ruling that it exceeded its jurisdiction by reconsidering issues already decided in the assessee’s favor and attained finality;...View More

Strictly interprets exemption in Revenue’s favor, upholds SAD refund denial on ‘cashew nuts’ import 

CESTAT Hyderabad upholds the order rejecting refund of Special Additional Duty (SAD) paid by assessee on import of ‘raw cashew nuts’ in shell to manufacture 'cashew kernel' as the descript...View More

Restores Customs Broker License, citing SCN delay and lack of evidence for obligation violations 

CESTAT Hyderabad quashes order revoking the Customs Broker License on account of delay in issuing SCN as well as on account of non-substantiating the grounds for violations of Customs Broker’s o...View More

Supplying Motor Tug to Port Trust without effective control, taxable as ‘Supply of Tangible Goods’ 

CESTAT Hyderabad rules that supply of motor tug on hire basis by Port Services provider (assessee) to Murmagao Port Trust, Goa (MPT) would be a service under the category of ‘Supply of Tangible ...View More

Quashes confiscation of Suzuki GSX1400 sans applicability of conditions; Upholds validity of SCN 

CESTAT Hyderabad quashes confiscation of Suzuki GSX1400 bike on finding that provision related to section 111 (d) ‘Confiscation of improperly imported goods’ is inapplicable as the 3 ingre...View More

Quashes demand on salary reimbursement of employees/workers received by manpower service provider 

CESTAT Kolkata sets-aside recovery of service tax on reimbursement expenses of salary, incurred by the Assessee (manpower service provider) on behalf of their Principal towards employees/workers suppl...View More

Sustains demand of service-tax on mining services rendered to original licensee; Dismisses appeal 

CESTAT Delhi confirms demand of service tax along with interest and penalty on mining services rendered by Prism Johnson Limited ( assessee), to the original licensee(Shrawan ), who was granted the mi...View More

Services to Malaysian University of conducting medical education course, not BSS, qualifies as 'export' 

CESTAT Bangalore quashes show cause notice (SCN) demanding service tax of over Rs. 15 crores, along with interest and equivalent penalty under “business support service” (BSS) on services ...View More

Notification exempting bulk Foreign Currency sale by RBI's authorized dealer, applies prospectively 

CESTAT Chennai partially allows Forex dealer (assessee) appeal, holds that the benefit of Notification No. 19/2009-ST (as amended by Notification No. 27/2011-ST) which exempts ‘Foreign Currency ...View More

Rejects 'communication modules' classification based on end-use

CESTAT Delhi holds that the correct classification of ‘communication modules//network interface cards’ is CTI 8517 70 90, while rejecting the re-classification of Customs Department done d...View More