CESTAT Rulings

Quashes duty, confiscation on EOU marble imports used for DTA clearances 

CESTAT Delhi sets aside demand of customs duty, interest, penalty and confiscation in respect of marble blocks imported by three Assessees (EOUs) and used for manufacture of slabs cleared into DTA; Ho...View More

Classifies gas flow meters as gas meters; Denies exemption, drops extended period 

CESTAT Delhi holds that imported ‘Rotary Gas Meter (Flow Meter)’ is classifiable under CTI 9028 10 00 as gas meters and not under CTI 9026 as pressure/flow instruments while partly allowin...View More

Quashes demand deviating from SCN; Construction of parking for historical site not commercial 

CESTAT Delhi holds that “…the parking constructed next to a historical site cannot be considered as commercial in nature” while dismissing Revenue’s cross appeal challenging d...View More

NOC by recipient to claim service tax refund has no legal basis, cannot override unjust enrichment 

CESTAT Delhi, while deciding a refund claim where the assessee had passed on the burden of service tax to the service recipient, and the recipient had furnished a No Objection Certificate for Assessee...View More

Grant-in-aid received by Daawat Foods Ltd not a consideration absent service provider-recipient relationship 

CESTAT Delhi holds that the grant-in-aid received by the Daawat Foods Ltd (Assessee) was merely a reimbursement of the expenditure already incurred for setting up rice milling plant and not a consider...View More

Car-seat components like Track Assembly, Gear Vertical Adjuster, Bar Seat Track Lock, not auto parts/accessories 

In a judgment of critical importance for auto components sector, CESTAT Delhi sets aside the order of the Commissioner of Customs, issued in extended limitation period, raising a demand of Rs. 55 cror...View More

Rule 8 of Central Excise Valuation Rules applies to stock transfers despite partial sales; Allows UltraTech’s appeal 

CESTAT Mumbai allows UltraTech’s appeals and holds that valuation of cement cleared to captive RMC units on stock transfer basis is to be determined under Rule 8 of the Central Excise Valuation ...View More

Input services had wider ambit pre-2011 exclusion amendment; Partly allows HPCL’s appeal 

CESTAT Hyderabad holds “…the definition of ‘input service’, prior to 01.04.2011, is of widest amplitude, as held by Hon’ble Bombay High Court in the case of Coca Cola In...View More

Restricts CENVAT credit demand on BHEL for misappropriated nickel inputs; Upholds extended period 

CESTAT Hyderabad partly allows the appeal by Bharat Heavy Electric Ltd (BHEL/Assessee) and restricts CENVAT credit demand to Rs. 21.15 lakh on misappropriated nickel, setting aside higher demand of Rs...View More

Simultaneous TUFS benefit cannot be denied when SHI scrips are purchased from market 

CESTAT Ahmedabad allows Assessee’s appeal and sets aside demand of around Rs. 5.86 crore along with interest and penalty, holding that restriction on simultaneous availment of Status Holder Ince...View More