CESTAT Rulings


Quashes SCN alleging Fe content misdeclaration by Vedanta on Iron-ore exports 

CESTAT Kolkata quashes show cause notice (SCN) issued w.r.t. export of Iron Ore Fines by Vedanta Ltd. alleging that consignment was illegally exported by mis-declaring the ‘Fe’ content; Re...View More

Quashes SCN issued for mismatch of values, cites ‘non-application’ of mind 

CESTAT Mumbai sets aside show cause notice on finding ‘non-application of mind’ on the issue pertaining to mismatch of values declared in Form 26AS filed with Income Tax and the values dec...View More

Sales Tax retained under State Incentive Scheme includible in assessable value; Extended period non-invocable

CESTAT Kolkata holds that sales tax concession of 99% VAT retained by the Assessee under the Assam Industries (Tax Exemption) Scheme, 2009 is required to be added in the assessable value for the purpo...View More

Liquidated damages arising from non-fulfilment of contracted purchase not liable to duty 

CESTAT Mumbai sets aside order raising demand to the tune of Rs. 10.6 crores approx via enhancement of value of the manufactured goods to the extent of compensation, disagrees with Revenue’s sta...View More

Upholds waste clearance to job-worker for repurposing into final goods, without paying duty 

CESTAT Chandigarh quashes duty levied on clearance of brass scraps generated during manufacture of finished products (Slide Fasteners, chains and slider) to job worker for remelting and conversion int...View More

Permits CENVAT-credit on input services for factory setup post-April 2011 due to manufacturing nexus 

CESTAT Kolkata allows Cenvat credit availed by assessee on the input services used in setting up of the factory; Holds that ‘input services’ relating to ‘setting up of factory’...View More

'Computer System Desktops' marketed as gaming PC not classifiable as 'video game console'

CESTAT, Chennai holds that ‘Computer System Desktops’ imported by Asus India which has got additional features for playing games and being marketed as Gaming PC continues to be a Computer ...View More

Savoury/Silk Oats not classifiable as cooked preparation but rolled or flaked grains 

CESTAT Chennai upholds classification of Savoury Oats/Silk Oats under CH 1104 12 00 (attracting NIL rate of duty) (as “Rolled or Flaked Grains of Oats”) and Muesli under CH 1904 ...View More

Quashes demand where parties entered into 'revenue sharing arrangement' to manage agri-logistics

CESTAT Delhi quashes service tax demand against Shubham Logistics (SSLL) and Rajasthan State Warehousing Corporation (RSWC) [assessees] observing that both of them are participants...View More

'Autologous Micrograft Treatment' for Hair-Loss a 'healthcare-service', however, 'Radio-Frequency' a ‘cosmetic-surgery’ 

CESTAT Delhi drops service tax demand on the provision of ‘Autologus Micrograft Treatment’ (AMT) to treat baldness observing that said treatment provided by assessee (engaged in providing ...View More