CESTAT Rulings


Allows assessee's appeal on scope of Anti-Dumping Notification w.r.t. ‘Veneered Engineered Wooden Flooring’

CESTAT, Delhi allows assessee’s appeal to exclude ‘Veneered Engineered Wooden Flooring’ of two layers having (i) plywood as the bottom layer or (ii) decorative inlay work on the top ...View More

Import value enhancement of "aluminium scrap" following DGOV circular "illegal"/"incorrect"

Ahmedabad CESTAT holds enhancement of the invoice value of various types of aluminum scrap made by Assessing Authority based on the Directorate General of Valuation (DGOV) circular as “illegal a...View More

Services by State Industrial Development body, a ‘statutory function’, not liable to service-tax

CESTAT Bangalore sets-aside demand to the tune of Rs. 1295 crores levied upon assessee, a statutory body discharging the statutory function viz., ensuring establishment of industrial areas in the Stat...View More

'Insurance service' provided by Deposit Insurance Corporation to Banks an ‘Input-Service’, allows credit 

CESTAT Larger Bench holds the insurance service provided by the Deposit Insurance and Credit Guarantee Corporation (DICGC) to the Banks as ‘Input Service’ and accordingly allows CENVAT cre...View More

Right to use “Technical Know-How” not “Intellectual Property Right” service, quashes demand

CESTAT Delhi holds that the grant of exclusive right to the assessee to use the “know how” in any plant in accordance with the processes, specifications and recipes thereof in connection w...View More

Quashes order revoking customs-broker license for mere allegation of IEC holder non-verification

CESTAT Bangalore sets-aside order revoking Customs Broker license on premise that the assessee colluded with the exporters to over-value the goods for obtaining excess duty drawback; Rejects the findi...View More

Remands matter to SVB for re-determination, finds enhancement to transaction value 'unreasonable' 

CESTAT Delhi allows assessee’s appeal against order of Commissioner (Appeals) proposing rejection of the transaction value, and enhancement of the declared value by 77% absent any ‘reasona...View More

No penalty imposable where tax paid before SCN issuance, dismisses Revenue's 'suppression' allegation

CESTAT allows assessee’s appeal, deletes penalty imposed u/s 77 and 78 of the Finance Act noting that the service tax along with interest has already been paid by the assessee before the issuanc...View More

Quashes 'cost-recovery charge' demand on CCSP absent dedicated customs-officer posting on private jetty

CESTAT sets-aside demand of cost recovery charges on assessee, a “Customs Cargo Service Provider” (CCSP) for the staff posted at their private jetty during the period March 17, 2009 to Mar...View More

Holds Importer/Director/CHA guilty of import mis-declaration, directs 'system-failure' probe by Chief-Commissioner

CESTAT upholds duty/penalty confirmed against importer/its Director/CHA for resorting to mis-classification & misdeclaration of import consignment of Mobile Point of Sale Devices (MPOS)/ Point of ...View More