CESTAT Rulings


Sustaining inclusion of metal-lease-charges & insurance-premium in Assessable-Value, drops Rs. 165 cr. penalty 

CESTAT Delhi drops penalty u/s114A amounting to Rs 165 Crores (approx.) against the Assessee engaged in the business of gold and silver refining and minting facilities, also rejects invocation of exte...View More

Classifying multi-level marketing agents as BAS, sustains levy on net-commission received 

CESTAT Delhi dismisses batch of appeals filed by multi-level marketing agents challenging service tax on the commission received under the category of Business Auxiliary-Services (BAS); Noting droppin...View More

Quashes customs duty-demand as test reports inconclusive, statements not admitted, re-test & cross-examination denied 

CESTAT Delhi sets aside customs duty demand of Rs. 69.13 lakh along with interest and penalties, raised on alleged mis-declaration of imported ‘RBD Palmolein’ as ‘RBD Palmolein mixtu...View More

Quashes denial of CENVAT credit as Department fails to establish non-receipt of goods 

CESTAT Kolkata quashes order of CENVAT Credit denial of around Rs. 81.66 lakh along with penalties, holding that Revenue failed to establish non-receipt of goods or suppression of facts; Notes that pr...View More

Packing/re-packing of construction equipments not ‘manufacture’ before April, 2010 

CESTAT Delhi holds that “no excise duty would be leviable on the packing/re-packing of the parts of the two construction equipments prior to 29.04.2010. However, w.e.f. 29.04.2010, the appellant...View More

No interest on excess duty-refunded within 3-months of receiving supporting documents; Rejects Vedanta’s appeal 

CESTAT Delhi rejects Vedanta’s appeal regarding rejection of interest payment with refund of excess duty paid, in case relating to the determination of the relevant date for payment of interest ...View More

Revenue’s appeal after Assessee obtains discharge certificate under SVLDRS not sustainable 

CESTAT Delhi holds that once discharge certificate (SVLDRS–4) has been obtained by the Assessee under the Sabka Vishwas (Legacy Dispute Resolution ) Scheme, 2019, further proceedings by way of a...View More

Delayed payment charges collected by stock-broker penal in nature, not liable to tax 

CESTAT Delhi drops demand amounting to Rs 11.35 Crores (approx.) on delayed payment charges collected by the Assessee (stock-broker) upon failure of his customers due to failure to make the payment to...View More

Supply of materials, erection, testing, commissioning etc to Rural electrification work under Govt. Scheme, exempt 

CESTAT Kolkata holds that supply of work of rural electrification in Sikkim via contracts awarded under the Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY) is not liable to be taxed in terms of Notif...View More

Quicklime, less than 98% purity, classifiable under heading 2522 1000; Allows ITC’s appeal 

CESTAT Kolkata allows ITC Ltd appeal regarding classification of “PCC Lime 0/20MM (Quicklime)(Pulp Conversion Chemical)”, classifying the same under Customs Tariff ltem No. 2522 1000, rath...View More