CESTAT Rulings


Savoury/Silk Oats not classifiable as cooked preparation but rolled or flaked grains 

CESTAT Chennai upholds classification of Savoury Oats/Silk Oats under CH 1104 12 00 (attracting NIL rate of duty) (as “Rolled or Flaked Grains of Oats”) and Muesli under CH 1904 ...View More

Quashes demand where parties entered into 'revenue sharing arrangement' to manage agri-logistics

CESTAT Delhi quashes service tax demand against Shubham Logistics (SSLL) and Rajasthan State Warehousing Corporation (RSWC) [assessees] observing that both of them are participants...View More

'Autologous Micrograft Treatment' for Hair-Loss a 'healthcare-service', however, 'Radio-Frequency' a ‘cosmetic-surgery’ 

CESTAT Delhi drops service tax demand on the provision of ‘Autologus Micrograft Treatment’ (AMT) to treat baldness observing that said treatment provided by assessee (engaged in providing ...View More

‘Snow-Goggles’ for supply to Army not 'Sun-Glasses'; Differing opinions no ground for confiscation

CESTAT Delhi upholds classification of ‘Snow Goggles’ meant for supply to Indian Army under Customs Tariff Heading (CTH) 900490 as ‘Other’ on finding that &ldquo...View More

Non-marketable 'effluent' transport exempt from GTA service tax liability

CESTAT Ahmedabad holds that transportation of ‘effluent’ post-effluent treatment for the purpose of throwing away “does not fall under the four corners of Goods Transport Agency serv...View More

Drilling service for oil exploration received by ONGC, not taxable under MMR pre-2007 

CESTAT Kolkata holds that the activity of plugging existing dead wells and drilling new wells for exploration of oil received by ONGC qualifies as 'mining service' which became taxable w.e.f. June 01,...View More

Revenue cannot blindly demand tax basis difference in ST-3 & Income-tax return turnover 

CESTAT Mumbai drops the entire demand of service tax raised basis the data mis-match between turnover recorded in income-tax returns and value of services reflected in ST-3 returns stating that show c...View More

Tata-Steel not liable to duty on Flue-gas arising during coke manufacturing, sold to Tata-Power

CESTAT, Kolkata holds that flue gas generated during the course of manufacturing metallurgical coke (cleared to Tata Steel Ltd., Jamshedpur for manufacturing steel) is not a manufactured product, also...View More

Dismisses Revenue's appeal challenging classification of Spectrophotometer & Twin-vision scanner used in Ceramic-Industry

CESTAT, Ahmedabad dismisses Revenue’s appeal against order passed by Commissioner w.r.t. classification of products imported for use in ceramic industry; Commissioner (Appeals) mo...View More

Outbound tours of Hajj-Umrah to Mecca, Medina not liable to service tax

CESTAT Delhi allows assessee’s appeal by holding that tour operators are not liable to pay service tax for performing outbound tours of Hajj - Umrah to Mecca and Medina; At the outset, determini...View More