CESTAT Rulings


Imported CISCO IP Phones classifiable as ‘telephone of push buttons type’, attracts NIL rate 

CESTAT Mumbai rules that CISCO IP Phones of various models imported by the Assessee are rightly classified under tariff item 8517 18 10 as ‘telephone of push button type’, which provides &...View More

Sub-consultant not liable to tax where main consultant discharged liability pre-August 2007 

CESTAT Ahmedabad holds that an assessee providing sub-consulting engineer services before August 23, 2007 is not liable to pay service tax where the main consultant has already paid tax on the total v...View More

Allows Emami Agrotech's request for Ex-Bond BoE withdrawal/cancellation & reinstatement of Into-Bond BoE 

CESTAT Kolkata allows Emami Agrotech Ltd.'s application for withdrawal/cancellation of Ex-Bond Bills of Entry and reinstatement of Into-Bond Bills of Entry for warehousing for import of crude palm oil...View More

Dismisses Department’s appeal citing CBIC’s Circular on monetary limit for filing appeals 

CESTAT Chandigarh holds the appeal filed by the Department against setting aside of assessment made on enhanced value as per acceptance/admission of importer (assessee) as ‘not maintainable&rsqu...View More

'Deliverables' by provider real-test to determine nature of service; Quashes demand under 'Manpower-Supply'

CESTAT Bangalore holds that the real test of determining the nature of service is to go through the agreement to understand, what are the deliverables which the service provider has to deliver to the ...View More

Quashes erroneous order denying exemption benefit on 'Ignition Combustion Engine' used in manufacturing pumps 

CESTAT Ahmedabad quashes order denying benefit of excise duty exemption under Notification No. 67/95-CE dated March 16, 1995, on Ignition Combustion Engine (IC engines) which are captively consumed in...View More

Reverse-charge levy on steamer-agent, charter-hire, ship-repair service, etc. received outside India unsustainable 

CESTAT Kolkata sets-aside demand confirmed under reverse charge mechanism (RCM) on various services received by assessee (engaged in transportation of crude oil and petroleum products globally apart f...View More

'Bank Statements' an 'acceptable document' to avail exemption w.r.t. 'Interest Income' on overdraft 

CESTAT Kolkata sets-aside the service tax demand on interest income earned by assessee-Cooperative Bank on Overdraft and Cash Credit facilities, declares demand as “grossly illegal and cannot be...View More

Sets-aside credit-denial to 'Crompton Greaves' on services invoiced to transformer division; Remands matter 

CESTAT Mumbai sets-aside order denying CENVAT Credit to Crompton Greaves (Assessee) on various services such as garden maintenance, canteen, housekeeping and fire protection availed by its ‘tran...View More

Extends exemption to molasses for captive consumption post 2005 tariff restructuring 

CESTAT Chennai rules on eligibility to claim exemption under Notification 67/95 in respect of molasses used in the manufacture of Rectified spirit and Extra Neutral Alcohol (ENA) as also on ramificati...View More