CESTAT Rulings


CENVAT-credit available on GTA services where freight charges are included in assessable value 

CESTAT Ahmedabad holds that assessee is entitled for CENAT-credit on outward GTA service used in connection with clearance of excisable goods namely cement from their factory premises to buyer premise...View More

Rules on classification of ‘Glass-Lid’; Specific entry prevails over general 

CESTAT Ahmedabad allows twin appeal filed by the Assessee classifying “G Type Tempered Glass Lid” under CTH -7010 rejecting Revenue’s classification under CTH- 7013 by observing, &ld...View More

Allows CENVAT credit on inputs transferred from one unit to another basis relevant documentation 

CESTAT Bangalore quashes denial of CENVAT credit by clarifying that ‘merely because necessary permission has not been obtained for clearance of finished goods on payment of duty from one unit of...View More

Quashes demand against Hindustan Aeronautics on book-entries/disclosures made as per Ind AS 

CESTAT Allahabad holds the order upholding demand of service tax under reverse charge on amounts indicated in the trial balance towards the amortization disclosure required to be made by Hindusta...View More

No CENVAT Credit denial for merging debonded EOU into DTA unit 

CESTAT Ahmedabad holds that CENVAT credit cannot be denied under Rule 10 of CCR when a debonded EOU merges into a DTA unit, as this rule applies only to the shifting of manufacturing units, and the tr...View More

‘Hand Tools Digging Spade with Handle’ not ‘Pick Mattock’; Allows importer to take DEPB benefit 

CESTAT Ahmedabad confirms that the ‘Digging Spade' with a metal part and wooden handle, imported by the assessee under BoE, is correctly classified under CTH No. 82011000 as ‘Hand Tools Di...View More

DM Water captively produced & consumed in assesse’s own factories exempted from excise duty 

CESTAT Ahmedabad quashes duty demand @ 16% adv on Demineralized (DM) water, finding it classifiable under heading 2201 as ‘natural water even if filtered, sterilized, purified or softened’...View More

Waste of Pulses cleared by SEZ to DTA classifiable as ‘dried leguminous vegetables’; Quashes demand 

CESTAT Ahmedabad upholds assessee’s (SEZ) classification of ‘waste of pulses’(i.e. offspecs pulses, broken pulses, bhushi/ bhuki mixed with impurities/ pulses) waste under heading 07...View More

Value of free inputs received from Principal includible in assessable-value of job-worker's clearance 

CESTAT Allahabad upholds the differential central excise duty demand on the value of goods received by a job worker from the principal manufacturer free of cost for manufacturing intermediate goods; O...View More

Marketing support services by Nokia India to Finland HQ qualifies as 'export’ 

CESTAT Delhi sets aside demand of service tax under ‘Business Auxiliary Services’ (BAS) rendered by Nokia India (Assessee) to overseas counterpart (Nokia Corporation, Finland) on finding t...View More