CESTAT Rulings


Quashes reclassification of imported Chafing Fuel Wick under Plant & machinery 

CESTAT Bangalore sets aside order re-classifying ‘Golden Star Chafing Dish Fuel Wick’ and ‘Liquid Chafing Fuel wick Plant’ imported by the Assessee for warming food at restaura...View More

Containers taken on lease from foreign-company for cargo transportation, a deemed-sale, not service 

CESTAT, Chennai holds that the lease rentals paid by the Assessee to the foreign company (Lessor) for hiring the containers cannot be subject to levy of service tax under Supply of Tangible Goods Serv...View More

Quashes reverse charge liability qua Company on remuneration paid to Managing Director 

CESTAT Hyderabad rules that a Managing Director (MD) as is defined under the Companies Act, will be an employee of the company therefore, any service provided by him in his capacity as MD will not be ...View More

Imported CISCO IP Phones classifiable as ‘telephone of push buttons type’, attracts NIL rate 

CESTAT Mumbai rules that CISCO IP Phones of various models imported by the Assessee are rightly classified under tariff item 8517 18 10 as ‘telephone of push button type’, which provides &...View More

Sub-consultant not liable to tax where main consultant discharged liability pre-August 2007 

CESTAT Ahmedabad holds that an assessee providing sub-consulting engineer services before August 23, 2007 is not liable to pay service tax where the main consultant has already paid tax on the total v...View More

Allows Emami Agrotech's request for Ex-Bond BoE withdrawal/cancellation & reinstatement of Into-Bond BoE 

CESTAT Kolkata allows Emami Agrotech Ltd.'s application for withdrawal/cancellation of Ex-Bond Bills of Entry and reinstatement of Into-Bond Bills of Entry for warehousing for import of crude palm oil...View More

Dismisses Department’s appeal citing CBIC’s Circular on monetary limit for filing appeals 

CESTAT Chandigarh holds the appeal filed by the Department against setting aside of assessment made on enhanced value as per acceptance/admission of importer (assessee) as ‘not maintainable&rsqu...View More

'Deliverables' by provider real-test to determine nature of service; Quashes demand under 'Manpower-Supply'

CESTAT Bangalore holds that the real test of determining the nature of service is to go through the agreement to understand, what are the deliverables which the service provider has to deliver to the ...View More

Quashes erroneous order denying exemption benefit on 'Ignition Combustion Engine' used in manufacturing pumps 

CESTAT Ahmedabad quashes order denying benefit of excise duty exemption under Notification No. 67/95-CE dated March 16, 1995, on Ignition Combustion Engine (IC engines) which are captively consumed in...View More

Reverse-charge levy on steamer-agent, charter-hire, ship-repair service, etc. received outside India unsustainable 

CESTAT Kolkata sets-aside demand confirmed under reverse charge mechanism (RCM) on various services received by assessee (engaged in transportation of crude oil and petroleum products globally apart f...View More