CESTAT Rulings


Impregnated paper produced during particle board manufacturing, marketable; Upholds duty demand 

CESTAT Mumbai upholds the duty demand on the ‘impregnated paper’ which was produced as intermediate product during the manufacturing of plain bagasse particle board and pre-laminated bagas...View More

Vodafone’s roaming revenue from other circles/entities not taxable; Allows credit on HDPE-duct 

CESTAT Chennai rules on taxability of out roaming revenue transferred from other Vodafone entities,E-top ups in-roaming and out-roaming circles while ‘entirely’ sets aside ...View More

Allows refund of duty-paid 'under protest' by BHEL on ICB-supplies to 'India Bulls Power'

CESTAT Chennai upholds refund sanction order to India Bulls Power (Assessee) w.r.t. excise duty paid under protest by BHEL due to non-availability of prescribed Certificate for claiming exemption on g...View More

Rules against disallowance of ISD-credit to BHEL’s manufacturing unit sans ‘specific’ allegation 

CESTAT Chennai sets-aside order disallowing credit of eligible input services distributed by Cost Centres registered as Input Service Distributor (ISD) to BHEL’s manufacturing unit (Assessee); R...View More

Rules on taxability of ‘Professional Services’ outsourcing by Deloitte, USA to representational office in India 

CESTAT Hyderabad dismisses appeal filed by the Department against dropping of demand regarding certain professional services rendered between subsidiaries of Deloitte on finding ‘lack of provisi...View More

Quashes reclassification of imported Chafing Fuel Wick under Plant & machinery 

CESTAT Bangalore sets aside order re-classifying ‘Golden Star Chafing Dish Fuel Wick’ and ‘Liquid Chafing Fuel wick Plant’ imported by the Assessee for warming food at restaura...View More

Containers taken on lease from foreign-company for cargo transportation, a deemed-sale, not service 

CESTAT, Chennai holds that the lease rentals paid by the Assessee to the foreign company (Lessor) for hiring the containers cannot be subject to levy of service tax under Supply of Tangible Goods Serv...View More

Quashes reverse charge liability qua Company on remuneration paid to Managing Director 

CESTAT Hyderabad rules that a Managing Director (MD) as is defined under the Companies Act, will be an employee of the company therefore, any service provided by him in his capacity as MD will not be ...View More

Imported CISCO IP Phones classifiable as ‘telephone of push buttons type’, attracts NIL rate 

CESTAT Mumbai rules that CISCO IP Phones of various models imported by the Assessee are rightly classified under tariff item 8517 18 10 as ‘telephone of push button type’, which provides &...View More

Sub-consultant not liable to tax where main consultant discharged liability pre-August 2007 

CESTAT Ahmedabad holds that an assessee providing sub-consulting engineer services before August 23, 2007 is not liable to pay service tax where the main consultant has already paid tax on the total v...View More