CESTAT Rulings


Quashes order classifying PwC’s services to overseas network firms as CA, Market Research Agency 

CESTAT Chandigarh quashes the service tax demand of Rs 4.56 crore (approx) on Price Water House Coopers (PwC/Assessee) under the heading ‘CA Services or Market Research Services&r...View More

Cash-refund of credit sans specific provision not deniable when GST-Law provides for tax-administration 

CESTAT Mumbai allows appeal filed by Assessee, directs refund of CENVAT credit amounting to Rs 30 Lakhs  that mushroomed after Assessee filed his revised excise returns (ER-1) for the month ...View More

Payment of interest on refundable pre-deposit amount ‘axiomatic’; Allows Yamaha’s appeal

CESTAT Allahabad allows appeal filed by India Yamaha Motor Pvt. Ltd. against non-grant of interest on refund of pre-deposit amount, rules that "interest shall .. be paid ... from the date of...View More

Parle’s ‘Cheeselings’ classifiable as ‘Namkeens’, not Snack food 

CESTAT Mumbai holds that ‘cheeselings’ introduced by Parle into the Indian market in 1956 “is…‘namkeen’”, while setting aside the adjudicating authority orde...View More

Quashes customs duty imposition absent proof of suppression alleged by Revenue 

CESTAT New Delhi holds that as Revenue hasn’t established suppression by Assessee as alleged in the SCNs, sets aside order confirming customs duty and penalties; Assessee as importers imported &...View More

Powder for brake-pads manufacturing classifiable as ‘friction-material’; Dismisses reliance upon COO-certificate

CESTAT Chennai upholds Revenue’s classification for materials imported for manufacturing ‘brake pads’ as friction materials in powder form under CTH 6813 8900 and rejects classific...View More

Coal/Ash transportation with incidental loading within/outside mines not CHA or Mining Service 

CESTAT Kolkata drops service tax demand amounting to over Rs 13.77 Crores imposed under head ‘Cargo handling services’ (CHS) with respect to transportation services of Ash with incidental ...View More

Quashes service tax demand on consumables and spare parts supplied to customers during AMC 

CESTAT Delhi allows assessee’s appeal, dismisses Revenue's cross-appeal, quashes demand of service tax on consumable and parts support agreements vide which the distributor of HP Indigo Digital ...View More

Customs duty cannot be demanded on goods destroyed in fire in SEZ-unit 

CESTAT Ahmedabad sets-aside demand imposed on goods destroyed in fire in SEZ unit, remarks “We come to the conclusion that the goods have been destroyed in foreign territory and no customs duty ...View More

'Mercedez Benz' eligible for cash refund under GST regime of excessively reversed CENVAT Credit

CESTAT Mumbai allows appeal filed by Mercedez (Assessee), directs refund of CENVAT credit reversed excessively in terms of Rule 6(3A) of CCR, 2004 towards provision of exempted of goods/services durin...View More