CESTAT Rulings


Dish TV entitled to 100% credit on Set-Top-Boxes upon receipt, despite capitalization in books 

CESTAT Allahabad allows Dish TV appeal against the order for recovery of interest to the tune of Rs 6.3 crores for availing full CENVAT credit on Set Top Boxes (STB); Holding that STBs satisfy the def...View More

‘Insulated boxes’ for carrying vaccines classifiable as ‘medical equipment’ 

CESTAT Ahmedabad dismisses appeal against order of the Commissioner of Customs dropping the demand of Customs duty on ‘insulated boxes’ used for carrying vaccines imported by cold chain eq...View More

Denies cash refund of unclaimed/accumulated credit absent any provision in law pre-GST 

CESTAT, Hyderabad dismisses assessee's appeal, rules that when there is no provision in the law either under the CENVAT Credit Rules, 2004 or in Central Excise Act to allow cash refund for unclaimed/a...View More

Quashes demand against 'Instakart Services' on notice pay charges, investment in mutual fund 

CESTAT, Bangalore allows appeal by Instakart Services Pvt. Ltd. on twin counts, quashes (i) demand raised on notice pay recovery from employees and (ii) demand raised under Rule 6 of CCR, 2004 w.r.t. ...View More

Upholds re-classification of plastic-goods imported in SKD-condition to bypass higher-duty; Dept. can have fresh-look 

CESTAT Chennai upholds re-classification of ‘Plastic Bottle Stick and Accessories, Soap Water Solution and Whistle’ as ‘Plastic Toys’ under CTH 95030030, that was imported by a...View More

Quashes levy vis-à-vis Indian exporter for ‘payment processing services’ from foreign banks 

CESTAT Chennai rules in favour of assessee, quashes demand on twin accounts (i) service fee to an intermediary (AMSCO Finance) for collection of payments relating to goods exported to foreign buyer (C...View More

Set aside Revenue’s re-classification of ‘Howaru probiotic culture’ as ‘food preparation’ 

CESTAT Mumbai rejects Customs Department re-classification of imported ‘‘Howaru probiotic culture’ under tariff item 2106 9099 as ‘food preparation’, upholds the assessee...View More

Third-Member answers reference, allows refund of duty-paid on outward-freight by manufacturer in J&K 

CESTAT Chandigarh, in a reference to a Third member, allows refund of excise duty paid by assessee (availing area-based exemption) on outward freight charges for transportation of goods from their fac...View More

‘Invoice-wise break up not required in returns’; Quashes 'extended period' demand on HeroMoto Corp 

CESTAT Delhi sets aside demand on availment of CENVAT credit on services of repair and maintenance of vehicle while ruling on the Department’s allegation of non-disclosure of the information tha...View More

Cash refund of Cesses balance not allowable by mere transition to Tran-1 

CESTAT Delhi upholds Commissioner’s stance that there is no provision in CENVAT Credit Rules, 2004 (CCR) or Central Excise Act, 1944, to allow cash refund of Cesses (Education Cess and Higher Se...View More