CESTAT Rulings


Applies common-parlance test; Classifies 'Polyester woven fabric' without end-stitching/hemming as ‘bedsheet’ 

CESTAT Kolkata rules that ‘polyester sheet of fabric’ (goods) are classifiable as ‘bedsheet’ falling under CTH 6304 as preferred by assessee-importer; Alleging mis-declaration ...View More

EOU entitled to refund of credit not transitioned under GST; Rejects Revenue's time-bar plea 

CESTAT Delhi holds that Assessee (100% EOU) is eligible to substantive benefit of refund/rebate of CENVAT credit on goods exported which could not be transitioned under T...View More

Parking charges collected from visitors not taxable as 'renting of immovable property service' 

CESTAT Kolkata drops service tax demand on parking charges collected by shopping mall from the visitors under the head “renting of immovable property” for the period June 2007 to Marc...View More

Quashes demand against job-worker alleging under-valuation; Sustains AV determination basis 'Transaction Value' 

CESTAT Hyderabad quashes duty demand created upon detection of undervaluation opining that in absence of any allegation that buyers of sponge iron were in any way related to assessee or to princi...View More

Sustains confiscation, penalty for COO mis-declaration; Burden on Revenue to prove mis-classification 

CESTAT Ahmedabad affirms confiscation and redemption fine under Section 125 of Customs Act noting that Assessee manipulated the details pertaining to country of origin (COO) to avoid anti-dumping duty...View More

Allows 'export' benefit on 'Consulting-engineer services' to 'overseas principal' for projects in India 

CESTAT Chandigarh extends benefit of 'export of services' on ‘consulting engineer’ services provided by Assessee to the clients of the overseas group companies with respect to the specific...View More

Quashes order classifying PwC’s services to overseas network firms as CA, Market Research Agency 

CESTAT Chandigarh quashes the service tax demand of Rs 4.56 crore (approx) on Price Water House Coopers (PwC/Assessee) under the heading ‘CA Services or Market Research Services&r...View More

Cash-refund of credit sans specific provision not deniable when GST-Law provides for tax-administration 

CESTAT Mumbai allows appeal filed by Assessee, directs refund of CENVAT credit amounting to Rs 30 Lakhs  that mushroomed after Assessee filed his revised excise returns (ER-1) for the month ...View More

Payment of interest on refundable pre-deposit amount ‘axiomatic’; Allows Yamaha’s appeal

CESTAT Allahabad allows appeal filed by India Yamaha Motor Pvt. Ltd. against non-grant of interest on refund of pre-deposit amount, rules that "interest shall .. be paid ... from the date of...View More

Parle’s ‘Cheeselings’ classifiable as ‘Namkeens’, not Snack food 

CESTAT Mumbai holds that ‘cheeselings’ introduced by Parle into the Indian market in 1956 “is…‘namkeen’”, while setting aside the adjudicating authority orde...View More