CESTAT Rulings


Yoga training by Sivananda Ashram taxable prior to 2012; Remands for re-examination of exemption post-2012 

CESTAT Bangalore, iwhile deciding two appeals, partly upholds service tax demand on yoga training, teacher training courses (TTC/ATTC), and Vastu Shastra courses conducted by the Assessee holding that...View More

Allows CENVAT-credit on foreign remittance, hotel, hospitality & air travel services; Denies for rent-a-cab 

CESTAT Mumbai, in a composite order disposing three connected appeals, allows Unichem Laboratories Ltd. (Assessee) to avail CENVAT Credit on input services including foreign remittances, hotel accommo...View More

No service tax on land trading done for Sahara absent agreed consideration 

CESTAT Delhi, observing the lack of consideration provided for the alleged service, holds that Elegant Developers (Assessee) is not liable to service tax under the category ‘Real Estate Agent Se...View More

Mondelez’s Perk classifiable as ‘wafer biscuit’, not ‘communion wafers’ 

CESTAT Delhi sets aside order of Principal Commissioner raising excise duty demand on Mondelez India Foods Pvt. Ltd (Assessee) on basis of re-classification of Perk, ULTA Perk, Perk Poppers and Wafer ...View More

Grants exemption on import of small form pluggable by Reliance Retail 

CESTAT Mumbai classifies telecommunication equipment imported by Reliance Retail, particularly, small form pluggable under tariff item 8517 7090 of First Schedule to Customs Tariff Act, 1975; Follows ...View More

Quashes Rs.22 cr demand on Triumph Motorcycles; Excludes management and Ad expenses from import value 

CESTAT Delhi sets aside a demand of Rs. 21.85 crore with interest and penalty against Triumph Motorcycles (India) Pvt. Ltd., rejecting the allegation of undervaluation of imported motorcycles and part...View More

Relying on settled law, rejects ‘circular-trading’ charge against Adani-Enterprises; Validates gold/silver imports 

CESTAT Ahmedabad dismisses Revenue’s appeals against Adani Enterprises Ltd. (Assessee), upholding adjudicating authority’s order dropping proceedings alleging fraudulent procurement of DFC...View More

Finds SAIL’s Inter-unit Valuation Revenue-Neutral; Sets Aside demand for under-valuation of goods 

CESTAT Kolkata sets aside the Commissioner’s order confirming excise duty demand of Rs 11.79 crore (approx.), interest, and equal penalty against M/s Steel Authority of India Limited (Assessee) ...View More

Quashes Reclassification of ‘Brown-Basmati-Rice’ as Non-Basmati based on FSSAI-Norms; Export Standards in FTP prevails 

CESTAT Chandigarh sets aside the Commissioner’s order reclassifying exported consignments of “Brown Basmati Rice” as non-basmati rice and imposing duty, redemption fine, and penaltie...View More

Quashes Rs. 128 cr demand on Coal India for Dumpers import; Excludes post-import expenses from value 

CESTAT Mumbai quashes Rs. 128 crores (approx) differential duty demand on Coal India (Assessee) for its import of ‘Caterpillar 190T Rear Dumper Model 789D’ in Completely Knocked Down (CKD)...View More