CESTAT Rulings


‘Mass Weight Gainer’, a protein concentrates for muscle building; Quashes demand on Bright Performance 

CESTAT Ahmedabad quashes demand and penalty on Bright Performance Nutrition for misclassifying ON’s ‘SERIOUS MASS HIGH PROTIEN WEIGHT GAIN POWDER’ on import; Holds that the correct c...View More

Rejecting transaction value solely on Chartered Engineer’s report without proving Rule 12 violation, baseless 

CESTAT Chennai rules that rejection of the importer’s declared transaction value by the Revenue and enhancing the same with the support of a Chartered Engineer’s report, without dischargin...View More

Citing non-excisable and exempt goods distinction, denies refund for reversed CENVAT credit 

CESTAT Chennai upholds the Commissioner (A)’s order denying refund of CENVAT credit reversed, which was availed for the manufacture of Undenatured Ethyl Alcohol; Concurring with co-ordinate Benc...View More

Without agreement or intent to breach, collecting liquidated damages not taxable as declared service 

CESTAT Delhi holds that in absence of agreement or intention to breach the terms of the agreement, where assessee agreed to be compensated from the breach of contract on part of the contractor for fai...View More

Upholds confiscation of pneumatic tyres imported without mandatory BIS certification; Confirms penalty 

CESTAT Delhi holds goods import of tyres by Assessee (engaged in import and trading on “Stock Lot Tyres” of various makes and sizes including “Off Road Tyres”)&n...View More

Basis board circular clarifying classification of animal supplements/concentrates, rejects revenue’s attempt to re-classify 

CESTAT, Mumbai allows Assessee’s appeal rejecting Revenue’s attempt to re-classify ‘animal supplements/concentrates’ under CTH 2936 as opposed to the appropriate classification...View More

Wrong invoice address not grounds for denying CENVAT credit 

CESTAT Chandigarh holds that “mentioning of the wrong address in the invoices is an inadvertent error on the part of the service provider and the same cannot be the basis for denial of CENVAT cr...View More

CHA’s reimbursable expenses not taxable, follows SC's judgment in Intercontinental Consultants 

CESTAT Chennai allows assessee's appeal, quashing service tax demand on reimbursable expenses incurred by a Customs House Agent (CHA) in light of SC decision in Intercontinental Consultants and Techno...View More

No need for pre-show cause notice consultation where assessee does not cooperate; Affirms demand order 

CESTAT Delhi holds that once the assessee chose not to cooperate with the Department, the question of providing the pre-show cause notice consultation does not arise; Upholding the demand, alongwith p...View More

Tobacco manufacturer’s not liable to pay differential duty on idle packing machines 

CESTAT Kolkata quashes demand of differential excise duty on assessee, a manufacturer of zarda-scented tobacco, on the basis of increased duty rate during the time assessee’s packing machines (i...View More