CESTAT Rulings


Aluminum covered copper clad laminates exempt, follows Canon over jurisdiction of Customs Authority 

CESTAT Delhi in cross appeals by Revenue and assessee over exemption on import of “aluminumbased Copper Clad laminates” and jurisdiction of ‘proper officer’ to issue SCN, follo...View More

Allows Indian-Terrain CENVAT-credit on Rent, Franchisee Commission & Stocks transport to retail-shops 

CESTAT Chennai allows Indian Terrain Fashions Ltd (assessee) to claim CENVAT-credit on rent paid on immovable property in respect of retail outlets, on sales commission paid to the franchisees and on ...View More

Forest Department collecting fees for jungle-tours, tourist-accommodation not taxable as ‘commercial’ activity 

CESTAT Chennai rules that District Forest Officer,Anamalai Tiger Reserve (Assessee) collecting fees, charges, etc. for permitting persons, arranging Jungle Safari/sightseeing during day time as well a...View More

Design and Drawing Charges/Royalty not includible in transaction values of imported goods 

CESTAT Chennai holds that “Design and Drawing Charges / Royalty, is not includible in the transaction values of imported goods in terms of Rule 10 [1] [b] [iv] of the Customs Valuation (Determin...View More

Directing proportionate credit reversal on consideration received after completion-certificate, confirms liability on development-cost among others 

CESTAT Bangalore fastens liability on Tata-Housing (Assessee) for reversal of Cenvat credit on construction of flats sold prior to 1st April 2016 where consideration was received after obtaining compl...View More

‘Platinum Sponge’ classifiable as ‘Unwrought Form’ under CTI 71101110, eligible for CVD exemption 

CESTAT Mumbai holds that ‘Platinum Metal or Platinum Sponge’ imported by assessee for maufacturing electrical contacts, precious metal chemicals and catalysts etc, is correctly classifiabl...View More

Citing limitation, denies refund to Royal-Enfield on development-charges paid towards long-term lease 

CESTAT Chennai denies refund of service tax on development charges collected from Royal-Enfield (Assessee) by SIPCOT (Government Body involved in industrial development) towards long term lease grante...View More

Dabur’s Lemoneez, a 'juice concentrate' not 'edible preparation'; 18% IGST inapplicable

​CESTAT Kolkata quashes Rs. 1.05 crore differential IGST demand on Dabur India on import of ‘Lemoneez’ from Nepal, holding that “goods are rightly classifiable ...View More

Extends cum-duty benefit to distributor of Amway involved in sales-promotion 

CESTAT Delhi partly allows appeal by Assessee involved in marketing and sale of consumer products of AMWAY in the capacity of an authorized distributor; Confirms demand on the commission received by A...View More

Remands classification issue regarding street light maintenance service, citing differing views of Dept. authorities 

CESTAT sets aside Commissioner’s order classifying services of labour supply for street light maintenance, laying cables, New light fittings on poles, erection of PCC/RCC Poles and drawing cable...View More