CESTAT Rulings

MRF’s tyres, tubes & flaps with carry straps not ‘pre-packaged-commodities’; Quashes Rs.221 cr demand 

CESTAT Chennai sets aside differential duty demand of Rs. 221 crores alongwith interest and penalty on MRF Ltd (Assessee), upholding the valuation adopted by Assessee u/s 4 of the Central Excise Act, ...View More

Dismisses appeal involving FOB value as CUM duty price 

CESTAT Hyderabad dismisses an appeal filed by M/s Essel Mining & Industries Ltd. (Assessee), saying “We find that the issue covered in these appeals is covered in the order dated 21.08.2025 ...View More

Cab, insurance, architectural services linked to Sutherland Global’s BPO output services; Quashes refund rejection 

CESTAT Chennai allow appeals of 100% EOU engaged in BPO/ITES services, against partial rejection of refund claims of unutilized CENVAT credit u/r 5 of the CCR, 2004 for Apr–Dec 2010, holding tha...View More

Quashes Service Tax demand on freight-forwarder qua markup received on trading/provisioning of space on carriers 

CESTAT Delhi allowes Assessee’s appeal questioning the levy of Service Tax on the mark-up earned from trading of space/slot on carriers, undertaken on principal-to-principal basis, holding that ...View More

Retrospective levy of Anti-Dumping Duties invalid where no duty existed on date of import 

CESTAT Kolkata reiterates that the date of presentation of Bill of Entry is relevant for levy of anti-dumping duty and holds that, “…there being no anti-dumping duty leviable on the said ...View More

‘Minute Maid Nimbu Fresh’ is fruit juice-based drink; Allows Bottler credit on Pollution-survey services 

CESTAT Chandigarh allows the appeal of Botteling partner of Coca Cola India, holding that ‘Minute maid Nimbu Fresh’ containing more than 5% of the fruit pulp is appropriately classifiable ...View More

Expat salary reimbursements non-taxable under employer-employee setup; Discourages mechanical NOS-judgment application 

CESTAT Hyderabad holds that Northern Operating Systems judgment cannot be mechanically applied to all cases, and in the absence of a specific secondment agreement and where an employer–employee ...View More

Machinery for rice mills classified under Chapter 8437; No duty payable on circular date 

CESTAT Kolkata holds that machinery for rice mills is classifiable under Chapter 8437 of the Central Excise Tariff Act, 1985; Rules that no demand is sustainable on the date of CBEC circular (May 15, ...View More

Leasing of medical equipment to hospitals is SOTG service, not deemed sale 

CESTAT Hyderabad affirms that leasing out medical equipment to hospitals would fall under the category of “Supply of Tangible Goods Services” (SOTG) u/s 65 (105)(zzzzj) of the Finance Act,...View More

No tax on building leased for hotel with ancillary facilities like restaurant, hall etc 

CESTAT Chennai, in a matter concerning leasing of a building owned by actor Rajinikanth (Assessee) to Vasantha Bhavan Hotels India Pvt Ltd, holds that a building leased for use as a hotel along with f...View More