CESTAT Rulings


Refuses referring 3-Judge decision on creditability of DICGC-services to 5-Judge LB on DB's reference 

CESTAT Mumbai (3-member bench) declines the Division Bench (DB) reference to form a 5-member larger bench (LB) to re-consider the 3-member bench decision in South Indian Bank (SIB) regarding...View More

Agricultural use ‘Mushroom shelving’ classifiable as machine instead of ‘generic’ aluminium shelves category

CESTAT Delhi rules on applicability of Customs Tariff Entry to ‘Mushroom growing shelving’ (the goods) used in agricultural activity, more specifically, whether the goods can be called as ...View More

Quashes notional-assessment imposing demand prior to taxable event of delivering oil/gas to ONGC 

CESTAT Hyderabad upon finding that, the taxable event stipulated in service contract with ONGC for supply of oil and gas, did not happen during the disputed period, dismisses the best judgment assessm...View More

No BCD exemption on Switched Mode Power Supply as parts or accessories of IFWT 

CESTAT Chennai upholds orders rejecting custom duty exemption benefit to import of 12v Switched Mode Power Supply (SMPS), holds that same is not a part or accessories of Integrated Fixed Wireless Tele...View More

Manufacturing services by Distillery w.r.t. IMFL not construable as 'Manpower Recruitment Agency' 

CESTAT Hyderabad, sets aside service tax demand to the tune of about Rs. 1 crore on the manufacturing services rendered by assessee to an Indian Made Foreign Liquor (‘IMFL’) Distillery; As...View More

'Relevant-date' for claiming refund construable from finalisation of 'provisional assessment', unjust-enrichment inapplicable 

CESTAT Chennai rules on the relevant date for computing limitation, unjust enrichment as also on when status quo ante occurs especially when mater has been remanded for fresh or de novo consideration ...View More

Quashes demand on secondment of employees to associated foreign entity on limitation ground 

CESTAT Mumbai, upon considering that SCN was issued beyond limitation period specified in Section 73(1) r/w 73(6) , drops the entire demand of service-tax alongwith interest and penalty under rev...View More

Abates Moser Baer's appeal considering Liquidation Proceedings initiation, no application by Official Liquidator

CESTAT, Allahabad abates Moser Baer India’s appeal against excise duty confirmation, owing to initiation of Liquidation proceedings by the National Company Law Tribunal (NCLT) and non-filin...View More

In-flight catering to airlines not ‘Outdoor Catering Service’ but sale of food & beverages 

CESTAT Delhi holds that ‘supply of food & beverages' (F&B services) to the international as well as domestic flights ‘per se’ is not ‘Outdoor Catering Service’ ra...View More

Quashes demand raised by adding technical knowhow fee to transaction value of imported coating plant

CESTAT Kolkata dismisses Revenue’s appeal against order passed by Commissioner (Appeals) which sets-aside differential duty demand on imported coating plant by including fee, which was paid for ...View More