CESTAT Rulings


Sets aside customs demand on alleged undervaluation and misclassification of Stainless Steel Coils 

CESTAT Ahmedabad quashes differential customs duty demand exceeding Rs. 3.62 Cr raised against importers of Cold Rolled Stainless Steel Coils on allegations of undervaluation, misclassification under ...View More

Denial of accumulated credit refund on employee/business-support services, absent challenge to availment of credit, unsustainable 

CESTAT Chennai allows appeals filed by Hexaware Technologies Ltd (Assessee) against rejection of refund claims under Rule 5 of the CENVAT Credit Rules pertaining to CENVAT credit availed on outdoor ca...View More

Sets aside demand on direct import of HMS scrap absent evidence justifying rejection of transaction value 

CESTAT Ahmedabad partly allows appeals filed by ASR Multimetals Pvt. Ltd. and connected co-noticees against confirmation of Rs. 40.66 lakh customs duty demand and penalties in alleged undervaluation o...View More

Reduces onerous bank guarantee conditions imposed for provisional release and re-export of seized LCD panels 

CESTAT Ahmedabad holds “The discretion vested in the Adjudicating Authority is required to be exercised judiciously, and imposition of onerous conditions without adequate justification cannot be...View More

Cenvat credit on concessional-rate CVD paid on imported coal admissible; Extended limitation non-invokable in interpretational dispute 

CESTAT Chennai allows appeal filed by The India Cements Ltd. against denial of CENVAT credit amounting to Rs.3.63 crores (approx.) availed on Countervailing Duty (CVD) paid at concessional rates of 1%...View More

Quashes Rs. 8.35 Cr Customs demand on alleged undervaluation of imported used cranes 

CESTAT Mumbai sets aside Rs. 8.35 Crores Customs duty demand on alleged undervaluation of imported second-hand cranes; Allows Assessee appeals and dismisses Revenue appeals while holding that re-deter...View More

Upholds utilisation of BED credit towards NCCD prior to 2016 restriction; Dismisses Revenue’s appeal 

CESTAT Ahmedabad dismisses Revenue’s appeals against dropping of Rs. 4.53 Cr demand raised on alleged inadmissible utilisation of CENVAT credit of Basic Excise Duty (BED) on Polyester Chips for ...View More

Leasing dredging vessel with transfer of possession and effective control not taxable as tangible goods service 

CESTAT Chennai allows appeal filed by International Seaport Dredging Pvt. Ltd. (Assessee) challenging service tax demand amounting to more than Rs 20 Crores (interest and penalty) raised under the cat...View More

OTN PCB-Cards classifiable as ‘parts’ under CTI 8517 70 10; Routers under 8517 69 30 

CESTAT Delhi holds that the Populated/Loaded/Printed Circuit Boards (PCB) Cards are ‘parts’ of the Optical Transport Network (OTN) equipment and classified under CTI 8517 70 10; Further ru...View More

Platinum Powder & Platinum-Rhodium Alloy qualify as ‘primary form metal’; Entitled for exemption 

CESTAT Delhi holds that Platinum Powder/Sponge and Platinum-Rhodium Alloy Powder/Sponge qualify as ‘primary form metal’ and hence, entitled for exemption from payment of CVD; Observes that...View More