CESTAT Rulings


Allows CENVAT credit on bought-out items supplied by Maruti Suzuki along with vehicles 

CESTAT Chandigarh upholds Commissioner’s finding that bought out items supplied by Maruti Suzuki (Assessee) are parts or accessories on which credit is admissible; SCN was issued denying CENVAT ...View More

CA certificate an “authentic piece of evidence”; Allows refund of duty paid ‘under protest’ 

CESTAT Delhi allows the refund claim of the amount deposited “under protest” during the pendency of the adjudication proceedings and investigation; Rejects refund rejection by Dept. on the...View More

Basis Assessee’s own case, rejects Revenue’s attempt to re-classify ‘inflatable party items’ 

CESTAT, Kolkata allows Assessee’s appeal rejecting Revenue’s attempt to re-classify ‘inflatable-party-items’ under CTH 9503 00 90 as opposed to the appropriate classification o...View More

Drops penalty absent suppression and wilful-mis-statement, sustains interest liability for delayed payment of SAD 

CESTAT Kolkata, while dealing with a batch of appeals filed by the Assessee ,CHA, and Revenue, confirms payment of interest due to delayed payment of special-additional duty on import of raw sugar, bu...View More

Disposing imported Vehicles as ‘scrap’ not akin to sale; Allows exemption to Religious Trust 

CESTAT Kolkata holds that disposal of vehicles which were imported without payment of duty by availing the exemption benefit vide Ad-hoc Exemption Order No. 336 bearing F. No. 460/6/95-Cus.V dated Dec...View More

Following settled precedents, sustains Assessee’s classification of multimedia-speakers under CTH 8518 

CESTAT Kolkata allows Assessee’s appeal classifying imported multimedia speakers/computer speakers under CTH 851822/851829 declared by the Assessee as opposed to Revenue’s classification u...View More

E-rickshaw parts exempt from duty, classifiable as ‘parts, spares of motor vehicle’ 

CESTAT Kolkata classifies components and parts of Electric Tricycles / E-Rickshaw under CTH 87089900 ‘parts and spares of motor vehicles’ as opposed to classification favored by Revenue un...View More

Allows 67% rebate benefit on Civil Work where assessee reverses irregular CENVAT-credit taken 

CESTAT Kolkata quashes order that raised the demand for wrong availment of 67% abatement benefit on projects involving "Civil Work" and "Erection and Commissioning." as per Notification No. 01/2006; N...View More

'Aluminium Formwork Materials' correctly classifiable as ‘‘aluminium structures’, not ‘moulds’ 

CESTAT Hyderabad confirms the classification of 'Aluminium Formwork Materials' under CTH 76109090 as ‘aluminium structures (excluding prefabricated buildings) and parts of structures’, qua...View More

Invoking extended period for demand basis difference between ST-3 Return & balance sheet unsustainable 

CESTAT Kolkata partially allows the assessee’s appeal, setting aside the Rs 77 lakh service tax demand under ‘Clearing and Forwarding Agency Service' for the extended period, while upholdi...View More