CESTAT Rulings


ABB’s ‘Frequency converter’ for speed control classifiable under Chapter 8504

CESTAT Bangalore basis technical literature holds that  ‘Frequency Converter’ is not automotive regulators but frequency inverters and classifiable under...View More

Mere issuance of invoice without ISD registration no basis for denying CENVAT credit

CESTAT, Ahmedabad rules that mere issuance of ISD invoice without having registration of the Assessee’s Head Office shall not extinguish the fact of payment of service tax, and thus, CENVAT Cred...View More

Citing voluntary acceptance of enhanced value, declines confiscation of goods, penalty imposition 

CESTAT, Ahmedabad holds that imported goods (Injection moulding machine) were not liable for confiscation on account of description, and also the valuation since same depended upon usage, which was ar...View More

Upholds liability of Nissan, India to pay tax under RCM on salaries paid to secondees

CESTAT Chennai upholds service tax demand for the normal period on Renault Nissan, India on the provision of secondment of employees from Nissan Motor, Japan (NM) under the head 'manpower recruitment ...View More

SIM card dealer not liable to tax on commission received from mobile company 

CESTAT Ahmedabad sets-aside demand on receipt of commission from mobile company against sale of SIM card, holding that “In MRP, commission is already included and on that MRP, mobile company has...View More

Quashes extended period demand on goods diverted for home consumption from export warehouse

CESTAT Kolkata  quashes extended period demand raised on goods diverted and cleared for home consumption from Export warehouse where the duty on such goods alon...View More

“Any services” received for setting ‘Plant’ for factory-expansion, cenvatable 

CESTAT Kolkata allows manufacturer of iron and steel products (assessee) to take cenvat credit on various input services utilized for setting up of a plant/factory as “without setting up of a pl...View More

Allows refund of excess-duty to 100% EOU arising on debonding vis-a-vis subsequent removal 

CESTAT Kolkata allows refund of excess self-assessed excise duty paid by 100% EOU on finished goods (PET Resin) and manufactured waste lying in closing stock pursuant to debonding from EOU Scheme vis-...View More

Allows SSI exemption; Decision cannot be precedent for anything other than itself

CESTAT Mumbai allows appeal challenging order passed by Commissioner of Central Excise (Appeals) dismissing their challenge to order of original authority holding them liable ...View More

Allows rebate/refund of Swachh Bharat, Krishi Kalyan Cess as service-tax

CESTAT Kolkata allows assessee to claim rebate/refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) alongwith service tax paid u/s 66B of the Finance Act, 1994 on export of Basic Grade Pig ...View More