CESTAT Rulings


No CVD exemption on imports of readymade garments of Jockey

CESTAT Bangalore dismisses appeal filed by Page Industries Ltd (Assessee) seeking exemption from countervailing duty (CVD) on imported readymade garments under ...View More

Rejects Revenue’s classification of imported Philips Home Theatre Systems as mere loudspeakers; Drops ₹150 Cr Penalty 

CESTAT Chennai allows appeals filed by TPV Technology India Pvt. Ltd. (Assessee), holding that various models of imported Philips brand Multimedia Speaker Systems (MSS) are classifiable under CTH 8527...View More

Exemption on re-imported repaired aircraft-parts not retrospectively curtailed; Drops IGST demand 

CESTAT New Delhi (Principal Bench) allows batch of 1714 appeals filed by InterGlobe Aviation Ltd. (Assessee), holding that the amendment made by Notification No. 36/2021-Cus dated 19.07.2021 to the or...View More

Remands for verifying export obligation fulfillment regarding DEEC claim; Quashes penalty on Manager 

CESTAT Bangalore remands the matter back to the Commissioner of Customs (Revenue) on finding that “any demand of duty will be pre-mature” as assessee’s request for grant of clubbing ...View More

Remands for verifying export obligation fulfillment regarding DEEC claim; Quashes penalty on Manager 

CESTAT Bangalore remands the matter back to the Commissioner of Customs (Revenue) on finding that “any demand of duty will be pre-mature” as assessee’s request for grant of clubbing ...View More

No anti-dumping duty on import of mulberry raw silk; Grants refund 

CESTAT Chennai grants refund of anti-dumping duty on import of raw silk from China on finding the claim of refund to be within time limit of six months stipulated in Section 27 of the Customs Act, 196...View More

Refund admissible on construction services in respect of Bangalore International Airport prior to April, 2015 

CESTAT Chennai grants refund of service tax paid on invoices which were dated between April 01, 2015 to February 29, 2016 (relevant period) i.e. date of introduction of special provision relating to c...View More

Incentives/reimbursements/discounts received by dealers from car manufacturers not taxable as BAS 

CESTAT Delhi holds that amounts of incentives / reimbursements /discounts received by authorized dealers of Maruti Suzuki India Ltd (MSIL) cannot be held as ‘consideration’ for rendering a...View More

Milk procuring, chilling, pasteurisation, standardization, packing is ‘manufacturing’, not taxable as BAS 

CESTAT Delhi holds that activity of procuring raw material (milk) from suppliers and subjecting the same to the process of chilling, cut open of bulk packing, pasteurisation, standardization, and pack...View More

Commissioner to verify whether ‘input service’ under CCR & GST are peri-materia, before applying Safari Retreats ratio 

CESTAT Ahmedabad sets aside the Commissioner order disallowing the credit benefit on input service to Kohler India, finding that the “Commissioner in enthusiasm to apply Safari Retreats Ltd to t...View More