CESTAT Rulings


Non-consideration of co-ordinate bench decision on E-Rickshaw parts classification ‘error apparent’; Allows rectification 

CESTAT Delhi allows rectification application filed by assessee, a manufacturer of E-rickshaw against final order re-classifying import of certain components like converter, charging socket, connectio...View More

Affirms Dish TV's classification of LNB; IGST Notification cannot override Customs Circular 

CESTAT Mumbai allows Dish TV’s appeal in a matter concerning classification of “Low Noise Block Down Converter” (LNB), concurring that same is classifiable under Tariff Heading No. 8...View More

Expresses anguish over litigant overstepping courtesy limits before quasi-judicial authorities 

CESTAT Chennai expresses anguish on the manner of pleading in the Appeal Memorandum filed by the assessee, which contained direspectful language for the First Appellate Authority and an unsolicited ad...View More

Reduces liability by 25% of tax dues noting prior payment with interest 

CESTAT Delhi grants benefit of reduced penalty u/s 78 of the Finance Act, 1994 on noting that “penalty to be reduced to 25%... amount….out of the total demand of service tax….was p...View More

Penalty on IndusInd Media for use of false and incorrect material applies prospectively 

CESTAT Delhi reduces penalty u/s 114AA of the Customs Act, 1962 imposed during remand proceedings noting that “all laws will only apply prospectively. Therefore, Section 114AA would not apply to...View More

No Narcotics NOC required for importing Inks containing MEK; Quashes confiscation 

CESTAT Delhi holds that NOC from Narcotics Commissioner is not required to import inks and ink consumables containing 35% to 99% Methyl Ethyl Ketone (MEK), a controlled substance, thereby allowing app...View More

Grants refund rejected due to claim filed under analogous refund notification; Allows appeal 

CESTAT Chandigarh grants refund of Rs 3 crores (approx.) after the same was rejected on account of multiple reasons; Rejecting the decision of the Revenue to deny refund to the extent of Rs 1.67 crore...View More

Commission paid to foreign buyers and commission agents not ‘BAS’; Exempt from service-tax 

CESTAT Ahmedabad exempts commission paid by an Indian Assessee to a foreign buyer and agent from payment of service tax; Holds that the commission paid to such buyers or agents will not tantamount to ...View More

Basis Assessee’s own case, drops demand on leasing of oxygen plant equipment being ‘equipment-lease’ 

CESTAT Bangalore allows Praxiar India Ltd (Assessee) appeal holding that its agreement with its customer M/s. Swil Limited for setting up of the oxygen plant is only an equipment lease and not a finan...View More

Royalty payment towards grant of trademark right use, ‘Deemed Sale’, not taxable under service tax 

CESTAT Delhi quashes service tax demand on amount of royalty received by Bajaj Consumer Care Ltd (Assessee) for grant of license in favour of Bajaj Corp Ltd to use its trademark for 99 years; States &...View More