CESTAT Rulings


Impractical to expect CHA to verify document authenticity which even Bank/Department cannot ascertain

CESTAT Delhi holds that making Custom House Agent (CHA) responsible to verify the authenticity of the documents or identity of exporter “seems to be too much and unpractical&rdquo...View More

Exempts ‘Batteries’ for 'Solar Power Generating System'; Cites Govt’s intention to promote non-conventional energy 

CESTAT Kolkata holds that ‘Batteries’ are integral part of ‘Solar Power Generating System’ and eligible for benefit of exemption, thereby, sets-aside demand, states that "It is...View More

Revenue's appeal against duty-rebate on export maintainable as only assessee can file revision 

CESTAT Mumbai finds Revenue’s appeal maintainable against the order of Commissioner of Central Excise (A) on issue of rebate of duty on export of services; Infers that only an assessee is permit...View More

Quashes orders rejecting Sony's appeals for BoE reassessment, grants benefit of concessional rate CVD

CESTAT, Ahmedabad quashes orders passed by Commissioner Appeals rejecting 60 appeals of the importer seeking reassessment of the original BoEs requesting benefit of concessional rate of countervailing...View More

Sets-aside demand against Schindler foisting valuation mechanism under ‘Composition Scheme’ for elevator installation 

CESTAT Mumbai allows Schindler’s appeal, sets-aside order saddling a colossal demand of Rs. 95 crores for provision of service of installation and commissioning in respect of elevators on the pr...View More

'Gross Premium’ amount for deposit insurance treatable as cum-tax; Remands matter for interest computation 

CESTAT Mumbai rules on levy of service tax on the deposit insurance activity of insuring all bank deposits, savings, fixed, current and recurring deposits upto the prescribed limit per deposit in a ba...View More

Extending corporate guarantee to associate enterprise not taxable as 'Banking Service'

CESTAT New Delhi holds that activity of extending ‘corporate guarantee’ (CG) by assessee to its associate companies (AE) cannot be called as ‘Banking and oth...View More

Tapioca Papad rightly classifiable under CTH 1905; Quashes differential duty demand 

CESTAT Delhi quashes order re-classifying Tapioca Papad imported by Assessee under CTH 1903, holds that, in today's modern era the scope of food items is changing with new innovative concepts,since th...View More

Value of bought out items supplied along with Manufactured Goods not includible in assessable value

CESTAT, Ahmedabad rules that value of bought out items supplied along with manufactured goods cannot be included in the assessable value of manufactured goods, quashes impugned order; Assessee is enga...View More

Marketing by Agriculturist' society for selling produce through tender process not “Auctioneer Service”

CESTAT Chennai sets-aside demands on both counts viz. Auctioneer’s Service” and “Business Support Service” (BSS) on finding that rendering of marketing and other serv...View More