CESTAT Rulings

Expenditure towards advertising & promoting Parent entity's brand includible in goods' import value

CESTAT upholds inclusion of advertising and promotion expenses incurred by assessee in assessable / transaction value of goods imported from parent entity, under Rule 10(1)(e) of Customs Valuation Rul...View More

Money-transfer in India for foreign recipient, constitutes 'export', service-tax erroneously paid refundable

CESTAT upholds refund to assessee, a company incorporated outside India, of service tax erroneously collected by Department of Posts (DoP) in respect of provision of 'money transfer services'; Notes t...View More

Explanation deeming associated enterprise 'book adjustment' as "consideration" applicable prospectively w.e.f. May, 2008

CESTAT holds that amount shown as outstanding from the subsidiary in books of account as on May 16, 2008, not leviable with service tax in view of the amendment to Section 67 of Finance Act, 1994...View More

Imparting foreign language training constitutes 'vocational training', service tax inapplicable to such institute

CESTAT holds that foreign language training institute imparting training and coaching in English, Spanish, French, and German is not liable to service tax under the category of 'commercial training an...View More

Condemns Revenue's poor adjudication knowledge, quashes goods confiscation basis incompetent lab report

CESTAT allows assessee’s appeal, sets aside order of Commissioner (Appeals) levying penalty & redemption fine relying upon report of laboratory not qualified to test as per DGFT Policy ...View More

Rule 5 refund limitation computable from 'quarter-end' for service exports, not 'payment receipt' 

CESTAT Larger Bench rules that relevant date for purposes of deciding time limit for consideration of refund claims under Rule 5 of CENVAT Credit Rules may be taken as end of quarter in which FIRC (pa...View More

'Marketing margin' in natural gas sale not includible in "transportation services" value

CESTAT sets aside inclusion of ‘marketing margin’ charged by assessee from buyers in taxable value of services of transportation of gas through pipeline u/s 65(105)(zzz) of Finance Act, 19...View More

Quashes adjudication-order denying abatement for supplied material; Holds composite works non-taxable pre-June 2007

CESTAT quashes adjudication order denying abatement in value under Notification No. 12/2003-ST for want of evidence of sale of goods as part of construction activities; Notes that assessee executed va...View More

Non-compete agreement doesn't constitute 'Business Auxiliary Services'; Fees non-taxable before July 2012

Consideration received under a ‘non-compete’ agreement not taxable as “Business Auxiliary Service” prior to July 2012; CESTAT notes that in terms of Business Transfer Agreement...View More

'Optical fibre cables' imported for telecommunication not individually 'sheathed', dutiable under CTH 90.01

CESTAT Larger Bench upholds classification of 'Optical Fibre Cables’ (OFC) imported for use in Telecommunication under CTH 90.01, leviable to customs duty at 10% under Notification No. 21/2002-C...View More