CESTAT Rulings


Import licence conditions cannot defeat duty-free exemption benefits; Quashes order 

CESTAT Delhi sets aside the order confirming customs duty, penalty, and redemption fine on import of gold dore bars on the ground of alleged breach of import licence conditions issued by the DGFT; Hol...View More

Upholds declared value of gold imported on ‘consignment sale basis’ ; Rejects Transaction Value Method 

CESTAT Chennai sets aside differential duty demand on Kotak Mahindra Bank (a nominated agency for buying and selling of gold bars) on import of gold bars from foreign suppliers on consignment sale bas...View More

Router Components Not Standalone Communication Devices; Classifiable under HSN 8517 70 90 as “Parts” 

CESTAT Delhi in case of Bharti Airtel rules that components of router, such as Moduler Port concentrator, Module Interface card, Fixed Configuration MPC and Switch Fabric or Switch Control Board, are ...View More

Indian organizer arranging speakers for events through overseas agents, taxable for ‘EMS’ on RCM-basis 

CESTAT Delhi, for the periods of 2006-07 to 2009-10 and 2011-2012, holds that services rendered by overseas agents in arranging eminent speakers for an Event (Annul Summit) organized by the Assessee, ...View More

Handheld Barcode Scanners not classifiable as ‘smartphone’ for cellular ancillary function; Exempt under CTH 84716050 

CESTAT Delhi holds that ‘Newland NLS Handheld Barcode Scanners’ used for scanning barcodes (1D/2D) and processing data in order to increase the efficiency of functions in supply chain mana...View More

Unutilized CENVAT-credit refund not deniable merely because credit not shown in same ST-3 quarter 

CESTAT Bangalore partially allows KPMG’s appeal on the issue of refund of service tax paid on back office services in terms of Export of Services Rules, 2005 and as per Rule 5 of CENVAT Credit R...View More

Mutual Funds units subscription not sale/purchase of securities, no section 66D exemption; Quashes credit-reversal 

CESTAT Delhi holds that “activity of subscription and redemption of units of Mutual Funds cannot be said to be an activity of sale and purchase of the securities. It would, therefore, not be an ...View More

Licence fees / user charges for stalls at railway stations by IRCTC taxable as renting-of-immovable-property 

Dismissing multiple appeals filed by IRCTC (Assessee), CESTAT, Chennai has upheld Service Tax demands under Renting of Immovable Property Service (RIPS) for the periods June 2007 to August 2010, holdi...View More

IPR transfer, a one-time taxable event; Periodic payments cannot create recurring liability 

CESTAT Chandigarh dismisses Adjudicating Authority’s view that continuous use of IPR and periodic remuneration by recipient constitute recurring taxable events for the service supplier...View More

(LB): No mechanism to transition blocked cesses into GST; Cash refund not allowed u/s 142(3) 

CESTAT Delhi (Larger Bench), convened to resolve conflicting member views on entitlement to cash refund of unutilised Education Cess (EC), Secondary & Higher Education Cess (SHEC), and Krishi Kaly...View More