CESTAT Rulings


No CVD exemption on imported goods; Cites non-fulfilment of condition; Dismisses assessee's appeal 

CESTAT upholds denial of benefit of exemption from countervailing duty (CVD) to imported goods under Notification No.30/2004-CE dated July 09, 2004 as amended by Notification No.34/2015-CE dated July ...View More

Quashes VCES declaration rejection citing 'roving' nature of inquiry/investigation, time-barred SCN

CESTAT, New Delhi quashes order rejecting Assessee’s declaration under the Voluntary Compliance Encouragement Scheme, 2013 (VCES), holds that enquiry/investigation by Anti Evasion Branch of the ...View More

Mere employing manpower for completing job doesn't prove rendering 'manpower service' 

CESTAT Ahmedabad holds that the mere fact that any job requires manpower, itself does not decide that assessee has provided the manpower while noting that assessee's activity involved carrying out job...View More

Quashes SCN alleging Fe content misdeclaration by Vedanta on Iron-ore exports 

CESTAT Kolkata quashes show cause notice (SCN) issued w.r.t. export of Iron Ore Fines by Vedanta Ltd. alleging that consignment was illegally exported by mis-declaring the ‘Fe’ content; Re...View More

Quashes SCN issued for mismatch of values, cites ‘non-application’ of mind 

CESTAT Mumbai sets aside show cause notice on finding ‘non-application of mind’ on the issue pertaining to mismatch of values declared in Form 26AS filed with Income Tax and the values dec...View More

Sales Tax retained under State Incentive Scheme includible in assessable value; Extended period non-invocable

CESTAT Kolkata holds that sales tax concession of 99% VAT retained by the Assessee under the Assam Industries (Tax Exemption) Scheme, 2009 is required to be added in the assessable value for the purpo...View More

Liquidated damages arising from non-fulfilment of contracted purchase not liable to duty 

CESTAT Mumbai sets aside order raising demand to the tune of Rs. 10.6 crores approx via enhancement of value of the manufactured goods to the extent of compensation, disagrees with Revenue’s sta...View More

Upholds waste clearance to job-worker for repurposing into final goods, without paying duty 

CESTAT Chandigarh quashes duty levied on clearance of brass scraps generated during manufacture of finished products (Slide Fasteners, chains and slider) to job worker for remelting and conversion int...View More

Permits CENVAT-credit on input services for factory setup post-April 2011 due to manufacturing nexus 

CESTAT Kolkata allows Cenvat credit availed by assessee on the input services used in setting up of the factory; Holds that ‘input services’ relating to ‘setting up of factory’...View More

'Computer System Desktops' marketed as gaming PC not classifiable as 'video game console'

CESTAT, Chennai holds that ‘Computer System Desktops’ imported by Asus India which has got additional features for playing games and being marketed as Gaming PC continues to be a Computer ...View More