CESTAT Rulings

Car-seat components like Track Assembly, Gear Vertical Adjuster, Bar Seat Track Lock, not auto parts/accessories 

In a judgment of critical importance for auto components sector, CESTAT Delhi sets aside the order of the Commissioner of Customs, issued in extended limitation period, raising a demand of Rs. 55 cror...View More

Rule 8 of Central Excise Valuation Rules applies to stock transfers despite partial sales; Allows UltraTech’s appeal 

CESTAT Mumbai allows UltraTech’s appeals and holds that valuation of cement cleared to captive RMC units on stock transfer basis is to be determined under Rule 8 of the Central Excise Valuation ...View More

Input services had wider ambit pre-2011 exclusion amendment; Partly allows HPCL’s appeal 

CESTAT Hyderabad holds “…the definition of ‘input service’, prior to 01.04.2011, is of widest amplitude, as held by Hon’ble Bombay High Court in the case of Coca Cola In...View More

Restricts CENVAT credit demand on BHEL for misappropriated nickel inputs; Upholds extended period 

CESTAT Hyderabad partly allows the appeal by Bharat Heavy Electric Ltd (BHEL/Assessee) and restricts CENVAT credit demand to Rs. 21.15 lakh on misappropriated nickel, setting aside higher demand of Rs...View More

Simultaneous TUFS benefit cannot be denied when SHI scrips are purchased from market 

CESTAT Ahmedabad allows Assessee’s appeal and sets aside demand of around Rs. 5.86 crore along with interest and penalty, holding that restriction on simultaneous availment of Status Holder Ince...View More

Landscaping for Commonwealth Games non-taxable; Sets-aside demand for non-compliance with remand directions 

CESTAT Delhi partly allows Assessee’s appeal and dismisses Revenue’s cross appeal in a service tax dispute arising from execution of contracts for construction of EWS houses, community hal...View More

Sizing of Coal as per customer's specification, amounts to 'manufacture', not 'mining service' 

CESTAT Kolkata holds tahat sizing of coal i.e., segregation of run-of-mine coal from stones, crushing and then sizing are per desired requirement of purchasers, amounts to ‘manufacture of coal&r...View More

Metal containers used for packing of imported material, not ‘goods’ 

CESTAT Bangalore holds that metal containers used for packing of imported goods cannot be considered as goods under the Customs Act, 1962 even though they are reusable; Quashing the customs duty liabi...View More

Cash refund of post-GST paid service tax under RCM permissible under transitional provisions 

CESTAT Delhi allows Yokohama's appeal against rejection of refund claim of Rs 7.62 lakhs (approx.) pertaining to service tax paid under Reverse Charge Mechanism (RCM) for FY 2016–17 (paid in Mar...View More

Aluminium bushes flanges, fitting, bolts & grommet classifiable as aircraft parts 

CESTAT Bangalore, while allowing Assessee’s appeal, rules that Aluminium Bushes Flanges, Aluminium Fitting, Bolts, and Grommet are classifiable under CTH 8803 9000 of the Customs Tariff; Finds t...View More