CESTAT Rulings


Imported Nutritional Supplements not being food preparations classifiable under Residual Entry 453 of Notification no. 01/2017 

CESTAT, Ahmedabad quashes order classifying Nutritional Supplements imported by the Assessee being preparations of substances such as Creatine, Nitrates, Glutamine and Amino Acids under Serial No. 9 o...View More

Quashes penalty-imposition alleging smuggling basis statements during investigation; Directs remand with cross-examination 

CESTAT, Ahmedabad sets aside order imposing penalty on Assessee alleging smuggling merely on the basis of statements recorded during investigation and without even granting cross-examination; Notes th...View More

Race Promotion Contract between 'Formula One World Championship' and Indian Organiser not 'Franchise Agreement' 

CESTAT, Allahabad holds that Race Promotion Contract (RPC) between Formula One World Championship Ltd (FOWC) and Assessee is not a Franchise Agreement, sets aside demand of service tax u/s 66...View More

Defective Polyethylene Terepthalate chips emanating during manufacture forms part of ‘Output’ for SION norms 

CESTAT Kolkata in appeal by manufacturer of Polyethylene Terepthalate (PET) chips, rules on whether the defective PETs emanating in the course of manufacturing final product, should also be considered...View More

Quashes demand raised merely due to existence of non-compete clause in Business Transfer Agreement

CESTAT Bangalore sets-aside the demand of service tax on a Business Transfer Agreement (BTA) for transfer of business as a going concern raised merely due to the inclusion of a non-compete and non-sol...View More

Cellular phone cover classifiable basis customs-tariff & not exemption notification or MeITY policy 

CESTAT, New Delhi allows a batch of appeals, rules that, classification of goods is based on Customs Tariff and not exemption notification issued by Central Government or policy no...View More

Receipt of incentives/discount by Authorized Service Station for AUDI cars not ‘Business Auxiliary Service’ 

CESTAT Chennai rules on service tax liability by Authorized Service Station of ‘AUDI’ brand of cars in relation to incentives received from Volkswagen for purchase of ‘AUDI’ ca...View More

Telephone installation at employee-residence by UCO Bank creditable; Interest on Govt. securities not taxable

CESTAT Kolkata allows CENVAT Credit of service tax on telephones installed at residence of employees of UCO Bank as also quashes demand on the earnings of interest of sale of government securities und...View More

Extends exemption to Deloitte on services provided to IFC; Allows credit on common-expenses, renting 

CESTAT Ahmedabad sets-aside demand against a leading consulting firm (Deloitte Haskins & Sells), for services rendered to International Finance Corporation (IFC) on twin counts (i) Exemption is av...View More

Commission to Director part of remuneration, not sales-commission; Extends CENVAT credit 

CESTAT Ahmedabad holds assessee eligible to CENVAT credit of service tax paid on ‘commission’ to director of Company as per board resolution; Relies on Circular which clarified that, payme...View More