CESTAT Rulings


Crushing & screening of iron ore lumps not ‘manufacture’; Quashes demand 

CESTAT Kolkata, in an appeal filed by Odisha Mining Corporation Limited (Assessee/OMC), rules that crushing and screening of iron ore lumps is not ‘manufacture’ and hence, exempt from exci...View More

Air India’s tour packages not taxable under ‘Tour Operator’ service category 

CESTAT Kolkata allows Air India’s appeal, setting aside the Order-in-Original which confirmed service tax demand alongwith penalty on the provision of ‘tour packages’ which are promo...View More

Allows Indus Towers credit on inputs, capital goods and input services pertaining to towers & shelters 

CESTAT Chandigarh allows four appeals from Indus Towers Ltd (Assessee) challenging the denial of CENVAT credit availed with respect to inputs, capital goods and input services pertaining to towers &am...View More

No demand in extended period on Myntra depositing entire differential duty on misclassified polyester jackets 

CESTAT Delhi allows appeal of Myntra Jabong India (Assessee) in connection with differential duty demand alongwith penalty levied for mis-classifying import of Polyster Knitted Men’s Jackets wit...View More

Rejection of Flipkart’s transaction value on importer power-bank without cogent evidence invalid 

CESTAT Mumbai allows appeal filed byFlipkart India (Assessee) against enhancement of assessable value of imported “Power Bank 5200mAH”, holding that rejection of declared transaction value...View More

No excise-duty on BPCL supplying ATF from warehouse to foreign-going aircraft; Quashes Rs. 251 cr demand 

CESTAT Delhi sets aside demand of central excise duty demand of Rs. 256 crore on BPCL for removal of Aviation Turbine Fuel through various separately registered warehouse facilities and thereafter sup...View More

Absent principal-agent relationship, marketing/back-office/ITeS/R&D support services to overseas entity, not intermediary 

CESTAT Mumbai allows the appeal of DHR Holding providing marketing, back-office, ITeS, and R&D support services to overseas group entities under Marketing Support Services Agreement (MSS), holding...View More

Convenience/markup/amendment fees form part of air travel agent consideration; Quashes demand on Cleartrip 

CESTAT Mumbai, in Cleartrip favour, sets aside service tax demand and penalties on the provision of ‘convenience fee’ for issuing air tickets, ‘cancellation fees’ or ‘Ref...View More

MRF’s tyres, tubes & flaps with carry straps not ‘pre-packaged-commodities’; Quashes Rs.221 cr demand 

CESTAT Chennai sets aside differential duty demand of Rs. 221 crores alongwith interest and penalty on MRF Ltd (Assessee), upholding the valuation adopted by Assessee u/s 4 of the Central Excise Act, ...View More

Dismisses appeal involving FOB value as CUM duty price 

CESTAT Hyderabad dismisses an appeal filed by M/s Essel Mining & Industries Ltd. (Assessee), saying “We find that the issue covered in these appeals is covered in the order dated 21.08.2025 ...View More