CESTAT Rulings

Quashes demand on Yash Raj; Holds overseas local-area-representatives are intermediaries, services not taxable under RCM 

CESTAT Mumbai sets aside the entire service tax demand, along with interest and an equivalent amount of penalty, aggregating over Rs. 100 crore, against Yash Raj Films (Assessee) for services received...View More

Exemption for ELISA kits not available to individually imported QFT Tubes; Allows Revenue’s appeal 

CESTAT Delhi rules that, exemption for ELISA kits is not available to individually imported QFT tubes, observing that, “In the present case, the interdependent use of the blood collection tubes/...View More

Rejects Revenue’s classification of Dell’s Desktops/Laptops/Monitors under CTH 98049000 

CESTAT Chennai sets aside the order classifying Desktops, Laptops, Monitors etc. manufactured and sold (from SEZ unit) by Dell International Services India Private Ltd. (Appellant-Assessee) under CTH ...View More

Service tax not leviable on markup of ocean freight collected; Sets aside demand 

CESTAT Chennai holds that, Freight Forwarder (Appellant) is not liable to pay service tax on the markup of the freight charges collected by them; Rules that, “The ocean freight per se is not sub...View More

Demo cars indistinguishable from normal cars at factory clearance, dealer’s discount includible in assessable value 

CESTAT Chennai rules in Revenue’s favour on the valuation of demo vehicles sold to dealers, holding that the discount claimed by the Hindustan Motors is includible in the assessable value of the...View More

Customs cannot re-determine RSP post-clearance absent statutory machinery; Sets aside differential duty 

CESTAT Mumbai allows Larsen & Toubro’s appeal, setting aside differential Customs duty demand of Rs 4.18 crore, interest and penalty, along with redemption fine of Rs 106.01 crore, arising f...View More

“Door Latch and Actuator Assembly” classifiable as “Parts of Locks”; Sets-aside penalty against Hyundai Motor 

CESTAT Chennai holds that, imported “Door Latch and Actuator Assembly” are to be reclassified under CTI 83016000 as “Parts of Locks” and Sl. No. 1043 of the Notification No. 46...View More

Past penalties cannot by themselves deny private bonded warehouse licence; rejection must conform Circular 26/2016 

CESTAT Mumbai sets aside Commissioner of Customs’ order rejecting Diamond exporter’s application for a licence to set up a private bonded warehouse for gems and jewellery u/s 58 of the Cus...View More

Windmill-parts transferred before assembly don’t breach concessional duty conditions if ultimately used for specified project 

CESTAT Chennai dismisses Revenue’s appeal against the order-in-original dropping differential duty demand of Rs.2.71 crore plus interest, confiscation and penalty in favour of Vestas Wind Techno...View More

TTMCs constructed for BMTC not taxable as works contract service; Upholds dropping of proceedings 

CESTAT Chennai holds that, construction of Traffic and Transit Management Centers (TTMCs) for Bangalore Metropolitan Transport Corporation, Bangalore (BMTC) is not taxable as works contract service an...View More