CESTAT Rulings


Upholds classification of Biovita under CETH 3101 as ‘Fertiliser’; Follows PI Industries ruling 

CESTAT Ahmedabad upholds the classification of Biovita, made from spraying Biovita Liquid on bentonite powder under CETH 3101 as ‘Bio-Fertiliser’, rejecting Department’s re-classific...View More

Finds demand time-barred despite manufacturer’s ineligibility for availing concessional rate benefit 

CESTAT Ahmedabad finds the demand of differential duty on manufacturer of PC copper strip/wire based time-barred, despite noting that assessee was liable to pay duty on finished goods at 12% and not 1...View More

Dropping SCN proceedings based only on SC judgment valid where issue and facts are identical 

CESTAT Ahmedabad upholds the Adjudicating Authority’s order dropping SCN proceedings against various manufacturers of Polyester Texturized Yarn, relying on SC decisions in Kayem Synthetics and S...View More

Permits Honda-Motor to exclude credit identified towards dutiable -goods for apportionment; Allows appeal 

CESTAT Allahabad allows Honda’s appeal for apportionment of CENVAT Credit by holding that "...only such credit which was availed on input service used commonly in exempted service and dutiable g...View More

Machinery cleared piece-meal, assembled & erected at customer's site not liable to service-tax 

CESTAT Ahmedabad allows Assessee’s appeal classifying the transaction carried out by the Assessee to be sale and not a service by observing “….that the appellant is under obligation...View More

Quashes SCN issued by DRI following Canon verdict 

CESTAT Kolkata allows Tata Steel Ltd appeal against SCNs issued by Addl. Director General of DRI , holding that in view of SC judgment in Canon case, “the entire proceedings initiated by the Add...View More

Remotely accessing data warehouse systems and softwares of overseas holding company taxable under OIDAR 

CESTAT Bangalore upholds demand for service tax under OIDAR services upon Givaudan (India) Pvt. Ltd for receiving access to data warehouse systems, hardware and software facilities of their holding co...View More

Discounts offered by car-manufacturer for passing to consumers through dealers not taxable under Finance Act 

CESTAT Delhi quashes service tax demand on Honda car dealer (assessee) on the amount reimbursed by the manufacturer through credit notes that relate to target incentives and discounts passed on to the...View More

100% tax payable by recipient of manpower services; Demanding from supplier is double taxation 

CESTAT Ahmedabad sets aside the order demanding service tax from the supplier of labour/manpower to certain pharmaceutical companies for packing, loading/unloading, cleaning and maintenance etc. works...View More

Once CBIC permits EOU exemptions under various notifications, field formations can't deny concessions 

CESTAT Ahmedabad rules that no bar prohibits an Export Oriented Unit (EOU) from availing the benefit of exemptions under notifications other than Notification No. 52/2003-Cus, which is specifically de...View More