CESTAT Rulings

Statements, documents of Income Tax investigation inadmissible as evidence for Excise proceedings 

CESTAT Delhi quashes duty demand against Emgee Cables & Communication (Assessee) premised on allegation of clandestine removal based information received from Income Tax Department on finding that...View More

No service tax on BSNL for providing free mobile phone services to staffs 

CESTAT Delhi rules that BSNL is not liable to pay service tax on the usage of mobile phone facility provided to their employees free of cost to a certain limit; Department alleged that BSNL provided f...View More

‘Notional interest’ on ‘security deposit’ towards renting locker not taxable as banking services 

CESTAT Delhi holds that no service tax can be levied in respect of the notional interest earned on security deposits taken towards renting of safe deposits and private lockers; Revenue alleged that th...View More

Mere gold purchase sans bill insufficient to sustain ‘smuggling’ charge 

CESTAT Delhi holds that “Mere act of purchasing gold without bill is highly insufficient to confirm the grave allegations of conspiring the act of smuggling of gold”, and sets aside the or...View More

Mahindra Reva, having own service station not an ‘Authorized Service Station’; Quashes demand 

CESTAT Bangalore quashes demand of service tax under the ‘Authorized Service Station’ category on finding that Mahindra Reva (assessee) being a manufacturer of electric cars having its own...View More

Film screening by Theaters not ‘Renting of Immovable Property’; Quashes demand on M2K 

CESTAT Delhi quashes service tax demand on M2K Entertainment (owners of M2K Cinemas) under the head ‘Renting of Immovable Property’ and ‘Maintenance Services and Advertisement Servic...View More

Glenmark’s imported 'crimp pumps' for Nasal Spray device, classifiable under CTH 8413, not cosmetic/toilet sprays 

CESTAT Mumbai upholds Glenmark Pharmaceuticals' classification of imported 'Crimp Pumps', for use as components in Nasal Spray devices for medicament delivery, under CTH 8413 as ‘metering and do...View More

Flipkart’s mutual-fund investment not ‘trading’, credit reversal unwarranted; Drops demand 

CESTAT Bangalore drops demand along with interest and penalty on investments of surplus funds by Flipkart Internet Pvt Ltd (Assessee), holding that investment of surplus funds by Flipkart Internet Pvt...View More

Castrol's inventory norms occasioning movement from mother warehouses to CFA's a ‘stock-transfer’ 

CESTAT Delhi upholds Sales Tax Tribunal order which held that movement of goods from Castrol’s (Assessee) mother warehouse in Maharashtra to Carrying and Forwarding Agents (CFAs) in other States...View More

Cannot reject transaction value basis fake proforma invoice, documents from unauthenticated email

CESTAT Kolkata quashes rejection of declared value in Bills of Entry (BoE) which was premised on alleged fake proforma invoice and documents as found in an email as well as penalty on Partner of asses...View More