CESTAT Rulings


No cross-objections lies before Commissioner (Appeals) against order sanctioning refund

CESTAT observes that “the right to file cross-objection is a substantive right conferred by a statue and can be exercised only in accordance with the provisions of the statue”; Notes that ...View More

Extends 'Notification' Benefit on 'Cement' cleared to 'Institutional buyers' declaring 'retail sale-price'

CESTAT holds assessee entitled to benefit of the Notification No. 4/2007-CE dated March 01, 2007 at Sr. No. 1A in respect of cement cleared in large quantities but packed in 50kg bags to institutional...View More

Holds Customs Broker guilty of 'gross negligence' for non-verification of IEC holder/actual importer

CESTAT Bangalore holds assessee guilty of gross negligence in performance of their duties as Customs Broker, being violative of Customs Broker Licensing Regulations 2018; Finds that there are serious ...View More

DGOV guideline not above Statute, quashes re-assessment absent adherence to Customs Valuation Rules

CESTAT, Ahmedabad allows Assessee’s appeal, sets aside Revenue’s methodology for enhancement of value on the basis of guidelines issued by Directorate General of Valuation (DGoV); Rejects ...View More

Allows assessee's appeal on scope of Anti-Dumping Notification w.r.t. ‘Veneered Engineered Wooden Flooring’

CESTAT, Delhi allows assessee’s appeal to exclude ‘Veneered Engineered Wooden Flooring’ of two layers having (i) plywood as the bottom layer or (ii) decorative inlay work on the top ...View More

Import value enhancement of "aluminium scrap" following DGOV circular "illegal"/"incorrect"

Ahmedabad CESTAT holds enhancement of the invoice value of various types of aluminum scrap made by Assessing Authority based on the Directorate General of Valuation (DGOV) circular as “illegal a...View More

Services by State Industrial Development body, a ‘statutory function’, not liable to service-tax

CESTAT Bangalore sets-aside demand to the tune of Rs. 1295 crores levied upon assessee, a statutory body discharging the statutory function viz., ensuring establishment of industrial areas in the Stat...View More

'Insurance service' provided by Deposit Insurance Corporation to Banks an ‘Input-Service’, allows credit 

CESTAT Larger Bench holds the insurance service provided by the Deposit Insurance and Credit Guarantee Corporation (DICGC) to the Banks as ‘Input Service’ and accordingly allows CENVAT cre...View More

Right to use “Technical Know-How” not “Intellectual Property Right” service, quashes demand

CESTAT Delhi holds that the grant of exclusive right to the assessee to use the “know how” in any plant in accordance with the processes, specifications and recipes thereof in connection w...View More

Quashes order revoking customs-broker license for mere allegation of IEC holder non-verification

CESTAT Bangalore sets-aside order revoking Customs Broker license on premise that the assessee colluded with the exporters to over-value the goods for obtaining excess duty drawback; Rejects the findi...View More