CESTAT Rulings


EOU eligible to duty benefit on clearance of machine imported and leased by job-worker

CESTAT Chennai sets-aside demand on machines imported by Amul Industries (importer/job-worker/owner) but cleared by EOU (assessee), finds little merit in Revenue&rsq...View More

Dismisses Revenue’s appeal over ADD imposition on ‘aluminum based copper clad laminates’

CESTAT Delhi in Revenue’s appeals on imposition of Anti-Dumping Duty (ADD) on ‘aluminum based copper clad laminates’ (CCL) import by assessee, (a manufacturer of ‘printed circu...View More

“Bagasse” only an ‘agricultural waste’, doesn’t constitute ‘Manufacture’; Drops duty demand

CESTAT Mumbai holds that since bagasse is only an agricultural waste and residue, which itself is not the result of any process, it cannot fall within the ambit of ‘manufacture’, follows S...View More

Quashes “presumptuous mathematical calculation” of assessable value computed by adding purported freight 

CESTAT, Mumbai quashes orders computing assessable value by addition of purported freight from Iran to Mumbai, holds that the freight that has been ascertained doesn’t even appear to be represen...View More

Quashes demand under ‘construction service’ and ‘commercial or industrial construction service’

CESTAT Chennai sets aside demand of service tax from October 2004 up to May 31, 2007 under ‘construction service’ and ‘commercial or industrial construction service’ in re...View More

Sustains demand under ‘Manpower Recruitment or Supply Agency’ services to Godrej Household Products

CESTAT Chennai upholds demand of service tax on the service charges paid for various manpower supply services to Godrej Household Products, engaged in the manufacture of mosquito repellent coils,...View More

Quashes demand under “Manpower Recruitment or Supply Agency service” 

CESTAT Chennai sets aside demand under “Manpower Recruitment or Supply Agency service” in respect of execution of the work of packing, loading, unloading and cleaning etc. undertaken by as...View More

Quashes demand under ‘construction service’ and ‘commercial or industrial construction service’ 

CESTAT Chennai sets aside demand under ‘construction service’ and ‘commercial or industrial construction service’ in respect of activity of assessee of construction of office b...View More

Rules out inclusion of commission on fuel surcharge in basic-fare by Air-Travel-Agent

CESTAT Chennai rejects Revenue's plea to include commission on fuel surcharge in the basic fare for purpose of discharge of service tax by Air Travel Agent (ATA) in terms of Rule 6 (7) ...View More

'Hostel services' being naturally bundled with educational services exempted from service tax 

CESTAT Delhi quashes service tax demand on hostel fees received by Mody Education Foundation (assessee) from its boarding school students by rejecting Revenue’s claim that hostel services and ed...View More