CESTAT Rulings


Allows manufacturing units to avail CENVAT-credit distributed by service unit at HO registered as ISD 

CESTAT, Mumbai allows the manufacturing unit of Johnson and Johnson Pvt. Ltd.(Assessee) at Mulund and Aurangabad. to avail the CENVAT credit of service tax as distributed by the service unit at head o...View More

Royalty/License fees on imported components by contract-manufacturers taxable; Holds Xiaomi-India liable as ‘beneficial owner’ 

In the 124-page detailed ruling, CESTAT Chennai upholds differential duty demand plus interest on Xiaomi India by including royalty and license fees paid to IPR holders (Xiaomi China and Qualcomm Inc....View More

Classifies Omega-3 Fish Oil as ‘Inter-esterified Oil’; Drops Extended Limitation & Penalties 

CESTAT Chennai sets aside demands and penalties against Assessee, holding that “Fish Oil – Ethyl Ester” enriched with Omega-3 fatty acids is correctly classifiable under CETH 151610 ...View More

Holds ‘Holi-Balloons’ classifiable as festive-articles, not toys; Rejects Revenue’s valuation challenge 

CESTAT Chandigarh dismisses Revenue’s appeal and upholds Commissioner (Appeals)’ order classifying “Holi balloons” imported by M/s Goyal Brothers (Assessee) under CTH 9505 90 9...View More

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