CESTAT Rulings


Rejects Airtel’s classification of ‘Battery Fuse Units’ as 'parts' of Transmission Device; Denies exemption

CESTAT Bangalore dismisses Bharti Airtel’s appeal, upholds the original and appellate authority’s order classifying the import of Battery Fuse Units (BFU) as ‘Automatic circuit Break...View More

Quashes credit denial to branch-office absent investigation over correctness of credit taken, distributed by HO 

CESTAT Kolkata quashes denial of CENVAT credit to assessee whose Head Officer (an Input Service Distributor/ISD) distributed the credit on pro-rata basis; Holds that on all the services on which ISD a...View More

Option available with assessee to switch over to ‘beneficial’ Notification for re-import 

CESTAT Ahmedabad rules on option to switch over to other beneficial Exemption Notification at the time of re-import of rejected or sent back ‘Lays Shell Pellet’ from Thailand; While citing...View More

Sanofi’s ‘All Star’ Insulin Pen not ‘parts & accessories’, allows concessional rate 

CESTAT Ahmedabad holds that the product ‘Reusable Insulin Delivery Device’ manufactured by assessee under the brand name “All Star” cannot be classified as ‘parts and acc...View More

Services received by Inox SEZ-unit from foreign-based agent not taxable under reverse-charge 

CESTAT Ahmedabad rules on service tax demand for ‘Sales Promotion Commission’ under ‘Business Auxiliary Service’ and on overriding effect of Special Economic Zones Act, 2005 ...View More

Declines extension of limitation period w.r.t. levy on 'Mechanical Fertiliser Facility' construction 

CESTAT, Hyderabad holds that extended period of limitation is not invokable by the Revenue against Assessee for raising service tax demand on construction of Mechanical fertiliser handling and bagging...View More

Citing undervaluation of Imported Camera Stabilizers, restores original order rejecting declared value in BOE 

CESTAT Delhi allows revenue’s appeal, quashes the order of Commissioner (A) while restoring the original order which rejected the transaction value declared by assessee for imported‘camera...View More

‘Covers’ a part of cellular-phones; Dept. un-bound by Circulars running ‘afoul’ declared law 

CESTAT Chennai in appeal by an American headquartered electronics manufacturer (assessee), rules on both classification and applicability of Exemption Notification on parts of cellular phones like &ls...View More

Quashes demand raised by denying abatement on erection/commissioning; Classifies service under works-contract 

CESTAT Kolkata sets-aside order raising demand by denying benefit of abatement Notification No.1/2006-ST on the erection, commissioning and installation activities on account of ‘no show-cause n...View More

Goods sold under separate-contract not includible in value of works-contract executed under turnkey-project 

CESTAT Kolkata allows assessee's appeal, holds that while executing a turnkey project, value of goods sold under a separate contract is not required to be added when discharging service tax on a separ...View More