CESTAT Rulings


Quashes refund rejection of Molasses used captively to manufacture alcohol in distillery 

CESTAT Bangalore sets aside order denying credit of excise duty paid on molasses cleared by the Assessee, captively consumed in its distillery unit for the manufacture of Rectified Spirit and Neutral ...View More

Remands back to original authority for fresh decision on classification of low noise blocker 

CESTAT Mumbai allows appeal by way of remand noting that “exercise in classification has not been correctly carried out” by the first appellate authority; The Adjudicating Authority upheld...View More

Proportionate export-duty refundable due to price variation arising out of extraneous circumstances; Remands matter 

CESTAT Ahmedabad reverses decision passed by the Commissioner (A) which rejected refund claim of excess customs duty paid by the Assessee that arose on account of variation in the FOB value re-calcula...View More

Upholds classification of imported multi-compatible 'Laser Imager' under 'Parts and Accessories'

CESTAT Chennai upholds Revenue's classification of “Dryview 6850 Laser Imaging W/3D (Medical Equipment)” also referred to as Laser Imager imported by the Assessee under Heading 9033 as &ls...View More

Extended-period demand unsustainable for Revenue's failure to prove duty-evasion 'intent', controvert details furnished 

CESTAT Delhi quashes SCN issued beyond the period of limitation that failed to substantiate Assessee’s intention to evade payment of tax and Revenue’s failure to controvert details specifi...View More

Denies SSI exemption owing to excess of clearances faltering Notification ‘condition’ 

CESTAT Bangalore, in an appeal by a bunch of manufacturers, declines to grant benefit of Small Scale Industries exemption on finding non-compliance with condition relating to determination of agg...View More

Quashes demand basis non-disclosure in SCN, directs re-determination of adjustment denial 

CESTAT Hyderabad partly allows Assessee’s appeal by setting aside the demand by resorting to Rule 2A(ii)(a) of Service Tax (Determination of Value) Rules, 2006, as the same was not disclosed in ...View More

'Bank of Baroda' entitled to cash-refund of KKC not transitioned into GST 

CESTAT Mumbai rules that Bank of Baroda (Assessee) is entitled to get cash refund of Krishi Kalyan Cess (KKC) with applicable interest, against which it had appropriately filed the refund application ...View More

Pre-deposit made through Electronic Credit Ledger valid payment for entertaining appeal 

CESTAT Mumbai dismisses Revenue’s pre-liminary objections regarding maintenance of assessee’s appeals, holds that “Pre-deposit made…from electronic credit ledgers are in compl...View More

Granting 'exclusive right to use goods' a deemed-sale, not taxable under SOTG-service 

CESTAT Allahabad sets aside order imposing service tax on Dabur Research Foundation (Assessee) on payments received against  the supply of tangible goods (SOTG) to its client M/s Fresenius Kabi O...View More