CESTAT Rulings


Citing absence of wilful mis-statement, quashes penalty against Benetton for mis-classification of 'Jackets'

CESTAT Delhi quashes the demand, alongwith penalty u/s 28(4) of the Customs Act, 1962 against Benetton India (assessee) for simply making an error in classifying  ‘Knitted Jackets&rsqu...View More

Huawei Interface Card correctly classified as PPCBA; Dismisses Revenue’s OTN reclassification 

CESTAT Mumbai holds that ‘36-Port-100GE Interface Card’ imported by Huawei Telecommunication was correctly classified under the Bill of Entry under CTH 8517 7010 as Populated Printed Circu...View More

Impregnated paper produced during particle board manufacturing, marketable; Upholds duty demand 

CESTAT Mumbai upholds the duty demand on the ‘impregnated paper’ which was produced as intermediate product during the manufacturing of plain bagasse particle board and pre-laminated bagas...View More

Vodafone’s roaming revenue from other circles/entities not taxable; Allows credit on HDPE-duct 

CESTAT Chennai rules on taxability of out roaming revenue transferred from other Vodafone entities,E-top ups in-roaming and out-roaming circles while ‘entirely’ sets aside ...View More

Allows refund of duty-paid 'under protest' by BHEL on ICB-supplies to 'India Bulls Power'

CESTAT Chennai upholds refund sanction order to India Bulls Power (Assessee) w.r.t. excise duty paid under protest by BHEL due to non-availability of prescribed Certificate for claiming exemption on g...View More

Rules against disallowance of ISD-credit to BHEL’s manufacturing unit sans ‘specific’ allegation 

CESTAT Chennai sets-aside order disallowing credit of eligible input services distributed by Cost Centres registered as Input Service Distributor (ISD) to BHEL’s manufacturing unit (Assessee); R...View More

Rules on taxability of ‘Professional Services’ outsourcing by Deloitte, USA to representational office in India 

CESTAT Hyderabad dismisses appeal filed by the Department against dropping of demand regarding certain professional services rendered between subsidiaries of Deloitte on finding ‘lack of provisi...View More

Quashes reclassification of imported Chafing Fuel Wick under Plant & machinery 

CESTAT Bangalore sets aside order re-classifying ‘Golden Star Chafing Dish Fuel Wick’ and ‘Liquid Chafing Fuel wick Plant’ imported by the Assessee for warming food at restaura...View More

Containers taken on lease from foreign-company for cargo transportation, a deemed-sale, not service 

CESTAT, Chennai holds that the lease rentals paid by the Assessee to the foreign company (Lessor) for hiring the containers cannot be subject to levy of service tax under Supply of Tangible Goods Serv...View More

Quashes reverse charge liability qua Company on remuneration paid to Managing Director 

CESTAT Hyderabad rules that a Managing Director (MD) as is defined under the Companies Act, will be an employee of the company therefore, any service provided by him in his capacity as MD will not be ...View More