CESTAT Rulings


No service-tax on liquidated damages, earnest money, deposit & penalty for contract breach

CESTAT Delhi quashes demand along with interest and penalty levied on receipt of compensation, liquidated damages & forfeiture of earnest money deposit in lieu of breach of contract as &lsquo...View More

Quashes demand against Maruti dealer on incentives received for carrying-out promotional activities

CESTAT Delhi sets aside demand of service tax against assessee, a dealer of Maruti Udhyog Ltd.(MUL) on (i) incentive received under various schemes (ii) amount collected on account of bouncing of cheq...View More

Gives clean-chit to Sourav Ganguly; Quashes demand on endorsing brands, IPL fee, TV anchoring

CESTAT Kolkata sets-aside service tax liability amounting to Rs. 1.51 crores (approx.) against assessee, Sourav Ganguly [former captain of Indian Cricket Team in Indian Premier League (IPL) Tournament...View More

Liability of 'Demerged Undertaking' cannot be fastened on assessee upon merger, sets-aside demand

CESTAT holds that assessee cannot be made liable to discharge service tax liability of ‘Demerged Undertakings’ which stood merged in it pursuant to Bombay HC order whereby ‘Demerged ...View More

Remits matter absent 'logic' in order denying concessional-rate on 'catalyst converter assembly'

CESTAT remits matter pertaining to availability of concessional duty on ‘catalytic converter assembly’ imported by the assessee under Sl. No. 265 of Notification No. 21/2002, to the file o...View More

aSets-aside "erroneous and high-pitched" duty demand basis Revenue's 'wide guess-work'

CESTAT Delhi sets aside order demanding duty for alleged duty evasion on account of clandestine clearance, holds that case of Revenue is not proved and no adverse quantitative ratio has been found out...View More

Onus of proving related-party relationship on importer ‘not correct proposition’, remands matter

CESTAT Kolkata allows assessee’s appeal against rejection of transaction value of goods (impure wax) imported from US on following grounds: (i) failure to establish how relation between assessee...View More

Allows CENVAT on 'landfills' constructed during setting-up of 'Common Hazardous Waste Treatment Facility'

CESTAT Mumbai allows CENVAT credit for construction/setting-up of landfill in setting up of Common Hazardous Waste Treatment, Storage and Disposal Facility on Build, Own and Operate basis under a...View More

No penalty on Goods-Transporter merely basis suspicion without proof of involvement in smuggling

CESTAT, Bangalore sets-aside order imposing penalties merely on suspicion that Assessee, a transport agent, along with Director of Export Company, was involved in falsely declaring export goods as &ld...View More

No service-tax on trademark transferred by Foster’s Australia under Deed of Assignment

CESTAT Bangalore sets-aside Rs. 20 crores demand under ‘Intellectual Property Right’ (IPR) service w.r.t. assignment of trademark by Foster’s Australia Ltd. (Fosters) to assessee on ...View More