CESTAT Rulings

Service tax not leviable on technical inspection and business exhibition services performed outside India 

CESTAT Chennai holds that service tax cannot be levied on services provided and consumed outside India while allowing appeals against demands raised under reverse charge for “Technical Inspectio...View More

Pre-deposit refund must be paid in cash u/s 142 of CGST Act; Quashes order 

CESTAT Delhi allows appeal of Assessee engaged in manufacture of shock absorbers, directing refund in cash of around Rs.6.60 lakhs paid through CENVAT as pre-deposit during litigation; Notes that thou...View More

Sets aside re-classification of ‘CISCO Internet-Protocol Phones’; Emphasises burden on Revenue for re-classification

CESTAT Mumbai allows appeals of various entities belonging to Reliance against orders upholding re-classification of imported “CISCO IP Phones”; Adjudicating Authority had rejected assesse...View More

Upholds Appellate’s Authority’s order on classification of ‘Heat-wave-frying-System’; Harps on specific-entry

CESTAT Chennai dismisses Revenue’s appeal against classification of  imported “Namkeen System/Heat Wave Frying System” in favour of M/s Adyar Ananda Bhavan Sweets & Snacks (...View More

Absent subsistence of battery, imported e-cycle spare parts not ‘complete vehicle’; Drops fine and penalty 

CESTAT Kolkata rejects customs department’s claim that Twinkle Tradecom Pvt Ltd’s (Assessee) electric tri-cycle spare parts import does not constitute complete e-rickshaws in CKD condition...View More

Crude Shea butter for manufacturing ‘shea stearin’, not of edible grade; Rejects exemption benefit 

CESTAT Hyderabad upholds order of Deputy Commissioner, Customs that rejected benefit of Sr. No. 33A and 33B of Customs Notification No. 21/2002 on consignment of Shea Butter(unrefined) for manufacturi...View More

‘Smart card’ not classifiable as ‘part of Set Top Boxes’; Quashes penalties 

CESTAT Delhi holds that smart card/viewing cards imported separately from Set Top Boxes (STBs), although used in them by Videocon D2H Limited (now Dish TV India Ltd.)/Assessee is classifiable under CT...View More

Quashes higher duty demand on Branded Chewing Tobacco 

CESTAT Allahabad sets aside demand of duty premised on change of classification of Branded Chewing Tobacco (BCT) or Jarda Scented Tobacco (JST) from March 01, 2015 and holds that BCT is classifiable u...View More

AAI’s export cargo handling taxable as ‘Airport Services’, not ‘Storage & Warehousing’; Quashes extended-period demand 

CESTAT Delhi quashes service tax demand on Airport Authority of India for export cargo handling under ‘storage and warehousing services’ up to September 9, 2004; Holds that till the shipme...View More

Government decision to levy or not to levy ADD appealable before CESTAT 

CESTAT DELHI (Larger Bench) allows appeal against Central Govt Office Memorandum to not impose anti-dumping duty despite a recommendation made by the designated authority for imposition of anti-dumpin...View More