CESTAT Rulings


Ayurvedic medicines bearing trade-name/design not classifiable as 'patent or proprietary' medicaments 

Ayurvedic medicines manufactured as per formula prescribed in authoritative text books of Ayurveda under trade-mark/brand name Sivananda/Om classifiable under CETH 3003.31; Rejects Revenue contention ...View More

TDS on consideration remitted to foreign architect, not exigible to service tax 

Income tax deducted at source (TDS) and paid to Govt. of India by assessee on amount remitted to foreign architect towards technical consultancy services, not liable to service tax on 'reverse charge'...View More

Multimedia Speakers classifiable basis predominant function; Additional USB / FM radio facility irrelevant 

CESTAT upholds classification of 'Speakers' having additional facility of USB port with USB playback or F.M radio, under Customs Tariff Heading (CTH) 8518 22 00, instead of ‘sound recording/repr...View More

Tax paid post appointed amalgamation/transfer date constitutes 'service to self', grants refund 

Service tax paid on royalty by transferee company (assessee) to transferor company (Jay Engineering works (JEW)) where HC approved merger from prior date, becomes 'service to self', grants refund ther...View More

Excess credit denial where duty paid on higher value on inter-unit clearance, unsustainable 

CESTAT rules in assessee's favor, allows CENVAT credit of duty paid by Unit II in respect of MS Ingots cleared basis higher value (i.e. market value), to Unit I of assessee for captive consumption in ...View More

'Place of removal' determinable basis 'sale' concept codified in Sale of Goods Act 

CESTAT rules on principles for determining 'place of removal' in context of CENVAT credit eligibility w.r.t. outward transportation of goods upto buyers premises/port of export; Notes that, mandate co...View More

Input / WIP credit irreversible despite output becoming exempt, TAFE ratio being recent applicable 

CESTAT allows assessee’s appeal, CENVAT credit of inputs lying in stock, WIP and final products not required to be reversed when final products become exempt from payment of duty in terms of Not...View More

Upholds anti-dumping duty levy basis domestic producer's petition undertaking predominant activity in India 

CESTAT dismisses assessee's appeal, upholds final findings of Designated Authority (DA) levying Anti-Dumping duty (ADD) on Synchronous Digital Hierarchy System (SDH) vide Notification No. 125/2010-Cus...View More

'Input service' definition pre-April 2011 wide, entire credit availed by 100% EOU justified 

CESTAT rules in assessee's favor, allows CENVAT Credit for pre- April 2011 period w.r.t. 19 services including telecommunication services, CA services, Outdoor Catering Service, Rent-a-cab service, re...View More

Bank's mark-up / conversion charges for foreign currency debit / credit transactions, non-taxable pre-May 2006 

CESTAT rules in favour of bank, ‘mark-up’ / ‘currency conversion charges’ in case of foreign currency transactions done using credit and debit cards, not liable to service tax ...View More