CESTAT Rulings


WAP imported by Ingram Micro based on MIMO technology but without LTE standard, exempt

Delhi CESTAT extends customs duty exemption to Ingram Micro on import of Wireless Access Points (WAP) which has only MIMO technology and not LTE standard; The whole issue circles a...View More

Quashes demand raised under 'wrong' category', Remands matter for demand made under 'work-contract-services' 

CESTAT Mumbai quashes demand of service tax under the category of ‘work contract services’ finding that under the SCN, “revenue has not made any demand of service tax… under t...View More

Revenue cannot choose and force 'credit reversal' options upon Assessee; Quashes demand

CESTAT quashes demand equal to 5%/6% of value of exempted services (trading) under Rule 6(3) of CCR towards CENVAT credit availed on common input services by Forward Contract Service provider; CESTAT ...View More

Clean-Energy-Cess levied on coal-import basis 'Polluter Pays’ principle not CENVATable; Adopts 'Strict interpretation’ 

CESTAT Delhi rules that assessee (JK Lakshmi Cement) cannot take CENVAT credit of Clean Energy Cess (CEC) paid on import of coal (as additional duty of customs) as it will undo the very purpose for wh...View More

Hotel-accommodation service availed by BHEL employees for undertaking outstation duty, creditable

CESTAT Delhi rules that ‘Hotel Accommodation Service’ used by employees for rendering the output service of ‘Erection, Commissioning and Installation’ of Busduct manufactured b...View More

Allows credit on ‘Broadcasting-Service’ availed by Kellogg through media-agency acting as 'pure-agent' 

CESTAT Mumbai sets-aside order confirming demand on the allegation of wrongly availed CENVAT credit to the tune of Rs. 23 crores (approx.) with interest and penalty on finding assessee (Kellogg) entit...View More

Vivo-Mobile entitled to exemption on Microphone import; Benefit can be claimed at any stage 

CESTAT, New Delhi extends benefit of exemption to Vivo Mobile India on import of Microphones under Entry 6A of Notification No. 50/2017 which prescribes NIL rate on goods which are parts of Printed Ci...View More

Sets aside FinMin’s OM imposing anti-dumping duty despite recommendation by Designated Authority

CESTAT Mumbai quashes decision taken by Central Govt not to impose anti-dumping duty despite a recommendation having been made by designated authority for imposition of anti-dumping duty; Holds that u...View More

Extends credit to Vodafone Idea against 'debit-notes' issued for adjustment of charges

CESTAT, Mumbai dismisses Revenue’s appeal, allows credit against invoices/debit notes containing substantially the same information as prescribed in Rule 9 of CENVAT Credit Rules, 2004 (CCR), re...View More

Allows refund to Arcelor Mittal Nippon Steel on DTA to SEZ clearance

CESTAT Hyderabad dismisses Revenue’s appeal, upholds the order of Commissioner (Appeals) on finding assessee (Arcelor Mittal Nippon Steel India) entitled to refund of CENVAT ...View More