CESTAT Rulings


Advt./sales promotion expenses not includible for imported goods valuation, distinguishes Rebok ruling 

CESTAT holds that advertisement/ sales promotion expenses incurred by importer and distributor of sports goods, cannot be included in value of imported goods for determination of customs duty, sets as...View More

Third Member holds appeal as being filed within time-limit, remits matter to Commissioner

Third Member finds the appeal against the order of the Assistant Commissioner to be passed within the time-limit prescribed u/s 35(1) of Central Excise Act, 1944 while answering a reference made on ac...View More

‘Right-to-use’ 'Anti-virus software' supplied in CDs not 'service' but a ‘deemed sale’

Delhi CESTAT allows assessee’s appeal, holds transfer of Antivirus Software key/codes to end-user with the Antivirus Software replicated CDs/DVDs in retail packs as a ‘deemed sale’, ...View More

No penalty on CHA for goods mis-declaration in B/E absent any wrongful intent 

CESTAT sets aside the penalty on Customs House Agent (CHA) & its employees absent any evidence adduced by Department as an evidence in support of the allegation of prior knowledge regarding mis-de...View More

Quashes demand under 'construction service' for work undertaken at Common Wealth Games Village 

CESTAT Delhi quashes demand of service tax along-with interest and penalty on activity of construction and development of residential facility for athletes at Commonwealth Games Village under definiti...View More

No ST on Managing Director's commission assessed as 'salary' by Income-tax authorities

CESTAT holds that no service tax is applicable on commission earned by Managing Director in respect of services provided for sales promotion; Noting that the Income Tax Authorities assessed ...View More

Dismisses Revenue's 'unjust-enrichment' allegation for mere booking of 'Excise-Duty' as expense in P&L

Delhi CESTAT upholds the order of Commissioner (Appeals) sanctioning the refund claim of excess CVD paid on import of mobile phones ‘under protest’; Notes assessee’s plea that, while...View More

Condemns Commissioner (A) for obviating legal lacuna, remands matter for SEZ's refund claim verification

CESTAT remands the matter back to Original Adjudicating Authority for taking a fresh call on time barred issue w.r.t. refund claim filed by SEZ unit under Notification No. 12/2013-ST dated July 01, 20...View More

Disallows exemption claimed as "independent texturizer" finding bifurcation of 'unit' a 'colourable instrument'

CESTAT disallows the benefit of exemption under Notification No 6/2000-CE holding that assessee do not qualify as an independent texturizer, finds that by bifurcation of existing unit for manufacture ...View More

Quashes service-tax demand on transfer of land to JV for setting-up 'power-plant'

Delhi CESTAT holds that no element of service is involved while transferring the land acquired from Govt. of Rajasthan (GoR) and leased to the Joint Venture (JV) company, for setting up of the power p...View More