CESTAT Rulings

Rules on pre-deposit quantum; 10% independent of 7.5% deposited during first appeal 

CESTAT Larger Bench rules on quantum of pre-deposit as mandated u/s 35F of Central Excise Act and Section 129E of Customs Act, holds that second right of appeal before Tribunal is independent of first...View More

Marketing of branded goods by purchaser cannot disentitle SSI exemption to manufacturer

CESTAT extends SSI exemption under Notification Nos. 175/88-CE and 1/93-CE on heating elements manufactured under brand name ‘Calrod’ despite product being marketed by another entity viz. ...View More

Credit exigible to Indian arm, for service by overseas entity, when assessee same 

CESTAT allows CENVAT credit of input services, such as IPL broadcasting rights service by BCCI, program production services, etc. received by assessee located outside India (i.e. Singapore) for discha...View More

Larger Bench to decide taxability of 'operating' vs 'arranging' of "outbound tours" 

CESTAT rules on taxability of services of planning, scheduling, organizing or arranging of outbound tours as “tour operator services” u/s 65(105)(n) r/w 65(115) of Finance Act, finds Delhi...View More

Waives pre-deposit, grants stay; Expenditure reimbursement to overseas branches prima facie non-taxable 

CESTAT grants stay on recovery & complete waiver of pre-deposit in respect of Rs. 149.40 Cr (approx.) service tax demand u/s 66A of Finance Act towards reimbursement of salary / expenditure to bra...View More

Quashes penalty on CHA absent evidence of participation in fraudulent exports 

CESTAT sets aside penalties imposed on Customs House Agent (CHA) & its employee in relation to fraudulent exports by its customer; Accepts CHA’s contention that ingredients required for pena...View More

Fees for exhibition & distribution of motion pictures, includible in imported 'cine-prints' value

Fees paid towards exclusive license for exploitation, exhibition and distribution of motion pictures in specified territories including India, includible in assessable value of cine prints imported fr...View More

Refund of protested tax cannot be rejected absent proceedings confirming taxability u/s 73 

CESTAT sets aside rejection of refund claim of service tax paid under protest, absent issuance of notice u/s 73 of Finance Act and ensuing process for confirmation of taxability of activities undertak...View More

Failure to furnish Drug Price Control Order list not 'suppression'; Abatement constitutional imperative 

Third Member concurs with Member (Judicial), holds that extended period is not invokable for failure to submit documents establishing ‘medicines’ were covered under Drug Price Control Orde...View More

Technical know-how royalty taxable on inter-unit transfer, albeit linked to sale price 

Royalty towards technical know-how includible in assessable value of goods transferred from one unit to another in terms of CAS-1 and CAS-4, despite payment thereof at the time of sale; Rejecting asse...View More