CESTAT Rulings


‘Covers’ a part of cellular-phones; Dept. un-bound by Circulars running ‘afoul’ declared law 

CESTAT Chennai in appeal by an American headquartered electronics manufacturer (assessee), rules on both classification and applicability of Exemption Notification on parts of cellular phones like &ls...View More

Quashes demand raised by denying abatement on erection/commissioning; Classifies service under works-contract 

CESTAT Kolkata sets-aside order raising demand by denying benefit of abatement Notification No.1/2006-ST on the erection, commissioning and installation activities on account of ‘no show-cause n...View More

Goods sold under separate-contract not includible in value of works-contract executed under turnkey-project 

CESTAT Kolkata allows assessee's appeal, holds that while executing a turnkey project, value of goods sold under a separate contract is not required to be added when discharging service tax on a separ...View More

Upholds interest-denial on delayed refund of Cess; Cites SC's stance in Unicorn Industries

CESTAT, Chandigarh upholds Commissioner (Appeals) order denying interest on the delayed payment of refund of Education Cess and Secondary and Higher Education Cess to Medicament manufacturer availing ...View More

‘Student Interactive Respond System’ serving as unit of ADP Machine, classifiable under CTH 8471 

CESTAT Bangalore dismisses Revenue’s appeal, upholds the order-in-appeal which affirmed assessee’s choice of classification of “Student interactive respond system” under CTH 84...View More

Citing classification of Potato Flakes under CH 11, quashes demand on clearance 

CESTAT quashes demand on clearance of ‘Potato Flakes, finds that as same was classified by Tribunal under Tariff Item No. 11052000, as opposed to department claiming classification under chapter...View More

Quashes duty-demand against Tata Coffee on institutional/bulk clearances through C&F agent 

CESTAT Hyderabad sets aside differential excise duty demand on ‘instant coffee’ packets/pouches of various sizes cleared in bulk by Tata Coffee Ltd. (assessee) to institutional custom...View More

Sets-aside extended-period demand on uplinking-services; Upholds demand including penalty on vehicle renting

CESTAT, Allahabad allows assessee’s appeal in part, rules that provision of uplinking facilities from teleport to customers for broadcasting amounts to services which support the business activi...View More

"Mahindra Bolero Camper" not ‘station wagon’, but vehicle for goods transport only 

CESTAT Hyderabad classifies "Mahindra Bolero Camper" and its variants under CETH 8704 as vehicle for transportation of goods; Rejecting Revenue’s contention that said vehicle, by its product cat...View More

Quashes order demanding 5%/6% of exempted service value where assessee reversed proportionate credit 

CESTAT Mumbai sets-aside order demanding CENVAT credit under Rule 6(3) along with interest and penalty on common input services considering proportionate credit reversal by assessee w.r.t. exempt outp...View More