CESTAT Rulings


‘Add-on cards’ classifiable under CH 8473, attracting 20% duty; Upholds Revenue’s re-classification 

CESTAT Chennai upholds Revenue’s re-classification of ‘Add-on cards’ under CH 8473, attracting 20% excise duty, and differential duty demand for the period from October 1994 to Febru...View More

Sets-aside Safeguard Duty imposition on solar-cells and modules basis Notification disregarding HC’s stay 

CESTAT Delhi quashes demand of safeguard duty on solar cells and modules in view of Notification No. 1/2018-Customs (SG) dated July 30, 2018 (SD Notification); Assessee imported the goods (between Aug...View More

Cord blood bank collecting stem cells not ‘health care service’ liable to tax 

CESTAT Ahmedabad upholds demand of service tax on provision of preservation of stem cells or any other service by Cord blood banks and classifies the same as ‘taxable service’ instead of e...View More

Upholds credit disallowance towards re-transportation by auto-parts dealer, difference in amount received from Insurance Co. 

CESTAT Delhi dismisses Assessee’s appeal in issue relating to reversal of CENVAT Credit in respect of service tax charged by the transporter (GTA) to re-transport the vehicles from depot to fact...View More

Rules on classification of imported 'aircraft engine stand'; Drops 'differential duty' demand 

CESTAT Delhi holds that an aircraft engine stand imported by a scheduled airline operator, being a composite machine, has to be classified basis the component that gives the essential character to it,...View More

Administrative expense allocation by Standard Chartered Bank's HO to Indian Branch not BSS 

CESTAT Mumbai drops demand against the Indian branch offices of the Standard Chartered Bank (SCB/Assessee) on funds received from the head office (HO) situated in UK allotted towards executive and gen...View More

Deems reversal of CENVAT credit in TRAN-1 as compliance of Notification for claiming refund 

CESTAT Delhi holds that assessee reversing the CENVAT credit in Tran-1 after initially transferring it, will be considered as a valid reversal for fulfilling the condition under para 2(h) of Notificat...View More

Refusing to classify ‘hiring-of-reach-stackers’ as ‘cargo-handling-services’, quashes demand; Remands export-cargo issue 

CESTAT Delhi allows assessee’s appeal, refuses to confirm service tax demand on hiring of reach stackers to Container-Corporation (CONCOR) by classifying the same as ‘cargo-handling-servic...View More

Delay in submitting documents for finalization of assessment ‘procedural’ 

CESTAT Kolkata sets aside enhanced penalty on finding that non-submission of documents required for finalisation of provisional assessment is because of various appeals pending before the Tribunals an...View More

Denies CENVAT credit on Dumpers/Tippers not registered in Assessee's name post June 2010 amendment 

CESTAT Delhi in issue relating to availment of CENVAT credit on Dumpers/Tippers, upholds the demand of CENVAT credit and the interest thereon for the normal period, while setting-aside penalty; Findin...View More