CESTAT Rulings


‘Sterilizing equipment’ used by dentist not ‘medical equipment’; Extended period, however, not invocable

CESTAT Bangalore rules that Autoclave, Glass Bead Sterilizer, Steam Clave and Hot Air Sterilizer manufactured by assessee, which are used for sterilizing medical/dental equipment (also manufactured by...View More

Remands matter regarding ‘neutralization’ claim for fresh decision, quashes Commissioner’s order

CESTAT, Mumbai sets aside Commissioner’s order-in-original confirming total tax liability and imposing a penalty on assessee, observing that it would be appropriate that a fresh decision be rend...View More

Quashes demand against BOI for CENVAT credit neutralisation prior to April 01, 2011

CESTAT Mumbai sets-aside demand, recovery and penalty towards the neutralization of CENVAT credit against a provider of 'banking and financial service' for the period prior to April 01, 2011 (total pe...View More

CVD exemption denial on ‘Zirconium ore’ treating same as 'concentrate' not 'legal and proper'

CESTAT Chennai allows assessee-importer to claim CVD exemption on imported Australian Zircon Sand Bulk (Zirconium Ore) as per Sr. No. 56 of Central Excise Notification No. 12/2012-CE; Holds that impor...View More

Hyundai Motors entitled to refund on 'Port Services'; SRF ratio squarely applies

CESTAT, Chennai holds an auto-manufacturer entitled to refund of service tax paid on Port Services, sets-aside order rejecting refund claim on the ground that “service providers are not register...View More

No ST can be charged from third parties in CIF contracts; allows cash-refund

CESTAT Delhi holds Assessee, engaged in manufacture of dry battery cells, entitled to refund of amount of Service Tax paid on ocean freight of CIF Value of the imports for Bill of Entries filed during...View More

Allows CENVAT on Courier Service used for dispatching business documents/manufacturing samples

CESTAT Ahmedabad rules that CENVAT credit is available in respect of Courier Service used for dispatching documents relating to business and manufacturing samples; Finds Revenue’s reasoning that...View More

Condemns revenue's action of selling confiscated goods without prior notice, directs refund

CESTAT Bangalore in view inherent power under Rule 41 of CESTAT (Procedural) Rules, 1982 to secure the ends of justice, condemns Revenue’s action of auctioning Assessee’s confiscated goods...View More

'Water purifiers' not requiring electricity and pressurised tap-water for functioning exempt

CESTAT Bangalore rules ‘water purifiers’ which functions on gravity flow and do not require electricity, pump or pressurised vessel for purifying water to produce potable water, entitled f...View More

Demand on TDS against service-provider untenable absent any deposit by recipient with IT Dept.

CESTAT, Bangalore sets-aside demand of service-tax raised against Assessee (service provider) on the ground that it didn’t include the TDS amounts in the assessable value of the service provided...View More