CESTAT Rulings


Logistics for cargo transport by ICD falls under ‘Cargo Handling Service,' not BSS 

CESTAT Chennai rules that if an Inland Container Depot (ICD) provides road transportation services for import and export cargo, collects additional charges from service recipients, and accepts liabili...View More

‘LIV 52 Protec’ a hepato protective, liver-stimulant and classifiable as Ayurvedic Medicament 

CESTAT Bangalore classifies ‘LIV 52 Protec’ (the product) as an ‘Ayurvedic Medicament’ under Chapter sub-heading 300339 for the period upto February 2005 and under Chapter sub-...View More

Sugar manufacturer not liable to pay 5%/ 6% of ‘Bagasse’ value that emerges as bye-product 

CESTAT Chennai holds that assessee, a manufacturer of sugar and Bagasse (which emerges as a waste and intermediary product during crushing of sugarcane for sugar manufacturing) is not required to pay ...View More

Imported goods' value redetermination using NIDB data must match identical goods' parameters 

CESTAT Chennai modifies the order that re-determines the value of imported MACE GRADE III (goods) and raises duty demand for importing goods in quantities exceeding those declared in the Bill of Entry...View More

Classifies ‘Process Betel Nuts’ under Chapter 08; Reduces redemption fine 

CESTAT Allahabad classifies ‘Process Betel Nuts’ under Chapter 08, particularly, heading 0802 8030 in light of Chennai CESTAT decision in S.T. Enterprises, as affirmed by SC; Refers to tes...View More

'Delegation Fee' charged by Association from members for seminars not taxable as ‘Convention Services' 

CESTAT Delhi restores the original order passed by Addl Commissioner that dropped the service tax demand on the ‘Delegation Fee’ charged by All India Distillers Association (assessee) from...View More

'Delegation Fee' charged by Association from members for seminars not taxable as ‘Convention Services' 

CESTAT Delhi restores the original order passed by Addl Commissioner that dropped the service tax demand on the ‘Delegation Fee’ charged by All India Distillers Association (assessee) from...View More

Upholding levy on interest income earned in hire-purchase transaction after 2006, deletes demand for prior-period 

CESTAT, Mumbai disposes of appeal filed by the Revenue upholding the demand for period post- 2006 that is falling outside the ambit of extended period of time invoked in the SCN but deletes demand of ...View More

EPS-ECU not classifiable as ‘automatic regulating and controlling apparatus’ but as ‘steering wheels, parts’ 

CESTAT Delhi dismissing 127 appeals of assessee, rules that ‘electronic control units for electronic power steering’ (EPS-ECU), sub-assembly of EPS-ECU and parts of EPS-ECU is classifiable...View More

Directs 12% interest for unreasonable delay in closing assessments & refund of erroneously paid export-duty 

CESTAT Kolkata directs Revenue to grant interest on refund of excess duty paid by Vedanta Ltd. (earlier known as Sesa Goa Ltd./Sesa Sterlite Ltd.)on export of iron-ore between February to March 2008, ...View More