CESTAT Rulings


Appeal itself a protest against enhancement of duty; Quashes confiscation of heavy machinery

CESTAT Ahmedabad quashes confiscation of Proof machined low alloy steel shell belt, carbon steel forged hemi, machined carbon steel forged test plate by rejecting enhancement of duty basis weight sinc...View More

CENVAT credit on capital goods used for manufacturing dutiable and exempt goods, permissible

CESTAT Delhi allows CENVAT credit availed on capital goods used to manufacture dutiable goods as well as exempted goods, stating that “Cenvat credit on capital good...View More

Non-Scheduled Passenger Service/Charter Service, & lease of imported aircraft not restricted; Quashes confiscation

CESTAT Delhi, relying on its decision in Escorts Ltd, sets aside confiscation of Helicopter imported by Sky Airways (assessee) as well as customs duty demand, and penalties, holding tha...View More

HO's common input credit must be apportioned, not fully attributed to manufacturing units

CESTAT Mumbai holds that credit on common input services used by the HO unit of Johnson & Johnson Pvt Ltd (registered as ISD), which was transferred to the field units thr...View More

Subscription & redemption of mutual fund units not “trading of goods”; Disallows CENVAT-credit reversal

CESTAT Delhi reiterates that “subscription and redemption of liquid mutual fund units cannot be termed as “trading of goods” and, therefore, do not fall under the exempted services u...View More

CVD/SAD paid on imports post-GST also CENVAT-credit; Refund rejection violates GST transitional provisions

CESTAT Mumbai rules that rejection of refund of countervailing duty (CVD), special additional duty of customs (SAD) and education cess and secondary & higher edu...View More

Upholds admissibility of CENVAT credit on diesel and electricity reimbursements for Vodafone-Idea

CESTAT Mumbai dismisses Revenue’s appeal against Commissioner’s order dropping demand of around Rs. 13.91 crore CENVAT credit denial against Vodafone Idea Ltd (Assessee), holding that reim...View More

Quashes demand on insurance agent taking up both taxable and exempt services 

CESTAT Kolkata quashes demand on insurance agent rendering general insurance services by issuing policies which are both taxable and exempt; From the license issued by Insurance Regulatory and Develop...View More

Onus to prove foreign origin of non-notified goods lies on Department; Quashes confiscation order 

CESTAT Kolkata holds that onus to prove that the goods are of foreign origin lies on the Customs Officials when the goods are not notified by Central Government, while setting aside aside confiscation...View More

Bamboo Mat-Board, Corrugated-Sheets, Ridge-Caps eligible for concessional duty rates of 1% & 2% 

CESTAT Kolkata holds that benefit of concessional rate of duty provided under Notification No. 01/2011-C.E. and Notification No. 16/2012-C.E. (Notifications) at the rates of 1% and 2% respectively are...View More