CESTAT Rulings


Business facilitator providing banking services in rural areas entitled to Service Tax Mega Exemption; Quashes demand 

CESTAT Delhi quashes service tax demand raised solely on Form 26AS data against Direct Selling Agent of HDFC Bank, holding that Assessee, engaged as Business Facilitator/DSA for sourcing personal loan...View More

Superior officer has jurisdiction to pass order without separate authorization; Upholds CST demand on camouflaged interstate sales 

CESTAT Delhi dismisses appeals filed by Kedia Vanaspathi Ltd, a dealer of refined and hydrogenated vegetable oil (Vanaspathi), against assessment and penalty orders passed under the Central Sales Tax ...View More

VAT/Sales Tax deferment paid at NPV not includible in assessable value; Quashes Rs. 229.51 Crores demand against Skoda 

CESTAT Mumbai sets aside excise demand of Rs.229.51 Crores raised on Skoda Auto Volkswagen India Pvt. Ltd. (Assessee) on the ground that the differential amount between Sales Tax/VAT collected and pay...View More

Manufactured goods transfer from factory to out-of-State depots qualifies as stock-transfer, not inter-State sale 

CESTAT Delhi sets aside the order of Maharashtra Sales Tax Tribunal, allowing the VAT appeal of Kimberly Clark Lever Pvt Ltd (manufacturing Kotex sanitary napkins and Huggies baby diapers), and holds ...View More

Security features in answer booklets, bank passbooks don’t alter essential character; Partly upholds Revenue’s classification 

CESTAT Bangalore partly allows Revenue’s appeals by remanding matter for re-quantification of duty demand after holding that university answer booklets and bank passbooks are classifiable under ...View More

Classifies GE Vernova’s relays under CTI 85364900; Sets-aside demand, except for MICOM 

In a batch of customs appeals, CESTAT Delhi holds that the goods namely (a) Midos (MVAJ, MVAA, MVAX), (b) Relays for Tap Changer control and transformer monitoring, (c) K-range Relays (KAVR, KAVS), an...View More

Allows BEL IGST-exemption on imported software used in missile systems used in Naval ships; Rules out misrepresentation by PSU 

CESTAT Bangalore allows appeal filed by Bharat Electronics Limited (Assessee) and sets aside customs demand, confiscation and penalty proceedings relating to import of “Software EMI & EMC MI...View More

Aircraft's Integrated-drive/Starter generators classifiable as ‘electric motors’; Quashes Rs. 30cr demand on IndiGo 

CESTAT Delhi, in Interglobe Aviation favour, sets aside the Principal Commissioner order raising a demand of Rs. 30 crores on imports of integrated drive generator and starter generator, concurring wi...View More

Automatic foam-soap dispensers imported by Xiaomi-Technology classifiable as liquid-dispersing appliances, not toiletry sprays 

CESTAT Bangalore allows appeal filed by Xiaomi Technology India Private Limited and sets aside Commissioner (Appeals)’ order classifying imported “Automatic Soap Dispenser” under CTI...View More

Chartered-aircraft, club, hotel-service credits distributed by corporate office to branch offices, admissible post-2011 

CESTAT Delhi dismisses Revenue’s appeal and upholds dropping of CENVAT credit demand against Jindal Steel and Power Limited, holding that service tax credit distributed by the corporate office a...View More