CESTAT Rulings


Upholds interest-denial on delayed refund of Cess; Cites SC's stance in Unicorn Industries

CESTAT, Chandigarh upholds Commissioner (Appeals) order denying interest on the delayed payment of refund of Education Cess and Secondary and Higher Education Cess to Medicament manufacturer availing ...View More

‘Student Interactive Respond System’ serving as unit of ADP Machine, classifiable under CTH 8471 

CESTAT Bangalore dismisses Revenue’s appeal, upholds the order-in-appeal which affirmed assessee’s choice of classification of “Student interactive respond system” under CTH 84...View More

Citing classification of Potato Flakes under CH 11, quashes demand on clearance 

CESTAT quashes demand on clearance of ‘Potato Flakes, finds that as same was classified by Tribunal under Tariff Item No. 11052000, as opposed to department claiming classification under chapter...View More

Quashes duty-demand against Tata Coffee on institutional/bulk clearances through C&F agent 

CESTAT Hyderabad sets aside differential excise duty demand on ‘instant coffee’ packets/pouches of various sizes cleared in bulk by Tata Coffee Ltd. (assessee) to institutional custom...View More

Sets-aside extended-period demand on uplinking-services; Upholds demand including penalty on vehicle renting

CESTAT, Allahabad allows assessee’s appeal in part, rules that provision of uplinking facilities from teleport to customers for broadcasting amounts to services which support the business activi...View More

"Mahindra Bolero Camper" not ‘station wagon’, but vehicle for goods transport only 

CESTAT Hyderabad classifies "Mahindra Bolero Camper" and its variants under CETH 8704 as vehicle for transportation of goods; Rejecting Revenue’s contention that said vehicle, by its product cat...View More

Quashes order demanding 5%/6% of exempted service value where assessee reversed proportionate credit 

CESTAT Mumbai sets-aside order demanding CENVAT credit under Rule 6(3) along with interest and penalty on common input services considering proportionate credit reversal by assessee w.r.t. exempt outp...View More

Quashes demand on non-compete clause in share- transfer agreement between 'Ola' & 'Taxi for Sure' 

CESTAT Bangalore sets-aside service tax demand on non-compete clause in a share transfer agreement to sell personal holding of equity shares by Serendipity Infolabs Pvt. Ltd. (SIPL/Assessee) operating...View More

‘Liquidated Damages’ not construable as price of cars, rules in favour of Volkswagen

CESTAT Mumbai rules in favour of assessee in respect of whether the ‘Liquidated Damages’ paid by Skoda Auto India Pvt. Ltd. (SAIIPL) to it are part of price of cars sold by assessee and li...View More

Upholds confiscation of readymade garments overvalued to claim export-benefits, reduces fine / penalty 

CESTAT, New Delhi upholds confiscation of readymade garments found to be overvalued to claim undue export benefits during market survey however, reduces the redemption fine to Rs. 2,00,000/- and penal...View More