CESTAT Rulings


Exempts ‘solar-lanterns’ sold in 'package', classification by vivisecting into individual components untenable

CESTAT extends exemption to "Solar Power Generating System" or "Solar Photovoltaic Lantern" in respect of clearance of solar lanterns under a single pack; Finds vivisection of the package to classify ...View More

No one-to-one correlation required to avail CENVAT, sets-aside credit denial on package-software manufacture

CESTAT quashes the order disputing utilization of accumulated CENVAT credit balance against excise duty payable on manufacture of excisable goods (packaged software) in terms of Rule 3(4) of CENVAT Cr...View More

Classifies 'Action Camera' as 'Digital Still Image Video camera', applies trade-parlance theory

CESTAT Mumbai upholds classification of ‘GoPro HERO5 Black’ Action Camera as ‘Digital Still Image Video Camera’ under Tariff Item 8525 8020 and allows the benefit of Exemption ...View More

Notional-loading excludable in case of inter-unit transfer of goods for captive consumption

CESTAT set aside the order adding notional profit margin for determining the assessable value of the finished products in case of inter-unit transfer of goods for captive consumption wherein the job-w...View More

Reimbursement of expenses from service recipient as an agent not liable to Service Tax

CESTAT, Delhi allows Assessee’s appeal by way of remand holding that reimbursement of expenses incurred by the Assessee on account of service recipient working as pure agent for his principals, ...View More

Denies exemption on ‘pre-fabricated canopy’ supplied to oil companies, erected at site

CESTAT Delhi holds that the pre-fabricated canopies supplied by assessee to oil companies is not entitled for the benefit of Notification No. 12/2012-CE dated March 17, 2012 as well as previous Notifi...View More

Demand on ‘merchant-banking services’ w.r.t. FCBs floated in International Capital Market hit by limitation

CESTAT Hyderabad upholds demand of tax on ‘merchant banking services’ with respect to the floating of securities namely foreign currencies convertible bonds(FCCB) for the arrangements made...View More

Kimberly Process Certificate (Certificate of Origin) must be respected; sets-aside order banning import of rough diamonds

Ahmedabad CESTAT sets aside order confiscating the rough diamonds imported by Assessee from its subsidiary company, CD Jewels, UAE; Holds that mere issuance of invoice after November 17, 2010 cannot b...View More

'Foreclosure-charges' collected by Banks not taxable, consideration flows at desire of 'promisor'

CESTAT Chennai LB sitting in reference holds that foreclosure charges collected by the banks and non-banking financial companies (NBFC’s) on premature termination of loans are not leviable to se...View More

Quashes SCN demanding service-tax on ECB facility obtained by Adani-Power SEZ, extended period invocation

Ahmedabad CESTAT quashes show cause notice issued u/s 73 (1) demanding service tax on ECB facility obtained for setting up power project in SEZ where the assessee had deposited the entire tax with int...View More