CESTAT Rulings

‘Smart card’ not classifiable as ‘part of Set Top Boxes’; Quashes penalties 

CESTAT Delhi holds that smart card/viewing cards imported separately from Set Top Boxes (STBs), although used in them by Videocon D2H Limited (now Dish TV India Ltd.)/Assessee is classifiable under CT...View More

Quashes higher duty demand on Branded Chewing Tobacco 

CESTAT Allahabad sets aside demand of duty premised on change of classification of Branded Chewing Tobacco (BCT) or Jarda Scented Tobacco (JST) from March 01, 2015 and holds that BCT is classifiable u...View More

AAI’s export cargo handling taxable as ‘Airport Services’, not ‘Storage & Warehousing’; Quashes extended-period demand 

CESTAT Delhi quashes service tax demand on Airport Authority of India for export cargo handling under ‘storage and warehousing services’ up to September 9, 2004; Holds that till the shipme...View More

Government decision to levy or not to levy ADD appealable before CESTAT 

CESTAT DELHI (Larger Bench) allows appeal against Central Govt Office Memorandum to not impose anti-dumping duty despite a recommendation made by the designated authority for imposition of anti-dumpin...View More

Allows Lehman Brothers’ refund of service tax paid on services received for liquidation 

CESTAT Mumbai quashes order denying refund of excess service tax paid under Reverse Charge Mechanism (RCM) by Lehman Brothers Advisers Pvt. Ltd. (Assessee) on legal and management consultancy services...View More

Reclassifies Transhipment Vessels as Floating Crane Brages; Rejects Assessee’s classification as Ocean-Going-Deck-Barge 

CESTAT Bangalore upholds Revenue’s stand involving Salgaocar Mining Industries Pvt. Ltd (Assessee) concerning the classification of transhipment vessels “Andheri Nagari,” “Olym...View More

Residential complex construction during July, 2010-August, 2012 qualifies as Works Contract service 

CESTAT Bangalore holds that Assessee activity of construction of residential complexes during the period July 01, 2010 to August 30, 2012 falls under the category of ‘Works Contract' service and...View More

Upholds concessional duty benefit to imported massage apparatus; Interprets Notification 

CESTAT Mumbai allows 77 appeals filed by Lifelong Online Retail Pvt. Ltd (Assessee) challenging denial of concessional duty under Notification No. 50/2017-Cus. on import of electric massage apparatus ...View More

Service tax not payable on entire entry fee under revenue sharing arrangement 

CESTAT Delhi allows appeal against service tax demand of Rs. 48.41 lakh on entire entry fee collected from non-resident guests at a private palace hotel for the period July 2012–March 2016; Note...View More

Refuses to bundle insurance and transportation as part of works-contract qua ex-works contract; Drops demand 

CESTAT Ahmedabad allows appeal of Kalpataru Projects International Ltd. (Assessee.) and sets aside service tax demand of Rs 14.42 Crores (approx.) on transportation and insurance charges billed separa...View More