CESTAT Rulings


Quashes demand raised by adding technical knowhow fee to transaction value of imported coating plant

CESTAT Kolkata dismisses Revenue’s appeal against order passed by Commissioner (Appeals) which sets-aside differential duty demand on imported coating plant by including fee, which was paid for ...View More

Quashes confiscation of Mercedes Benz for mere procedural violation of 'Import Policy' 

CESTAT Delhi sets aside confiscation of 4 Mercedes Benz imported by assessee, a destination management company (car rental company) on the strength of certificate issued by Transport Authority which s...View More

Cricketer 'Harbhajan Singh' not liable to tax on fees received under IPL franchisee agreement 

CESTAT, Chandigarh quashes levy of service tax against renowned cricketer, Harbhajan Singh on fees received from Indian Premier League (IPL) franchisee, as the activity is neither ‘Business Auxi...View More

Quashes demand against Tata/Hyundai dealer on discounts/incentives ultimately passed to end-purchaser 

CESTAT Mumbai holds that no service-tax under business promotion/business auxiliary services (BAS) can be imposed on car dealer (assessee) for the discounts offered by car manufacturers (Tata and Hyun...View More

Confirms demand against Patanjali on amount collected for teaching Yoga under ‘health & fitness service’ 

CESTAT Allahabad confirms service tax demand of Rs. 5 crores (approx.) along with interest and penalty against Patanjali Yogpeeth Trust (Assessee), engaged in activity of providing services relating t...View More

Fee paid by HAL for transfer of technical-knowhow/assistance by foreign-company not IPR-service

CESTAT, Kolkata holds that Hindustan Aeronautics Ltd. (HAL/assessee) is not liable for service tax on reverse charge basis on license fees and other incidental expense paid to Rosboronexport (Russia&r...View More

Used medical devices imported by hospital not hazardous waste; Directs release 

CESTAT Hyderabad quashes confiscation and penalty order on imported used medical device discerning that the goods under import do not qualify under the definition of ‘waste’ as defined und...View More

Allows Lemon Tree Premier CENVAT credit on ‘Restaurant’ & ‘Short-term Accommodation’ 

CESTAT Hyderabad sets aside demand confirmed under ‘Restaurant Service’ and ‘Short-term Accommodation Service’ by relying on precedent orders by Co-ordinate Bench of this Tribu...View More

Department cannot re-determine value of goods already enhanced during import & attained finality 

CESTAT, Chandigarh while holding that Department has seriously erred in re-determining the value of the second hand machines imported by the Assessee, the value of which is already enhanced at the tim...View More

Ajinomoto’s ‘Ajitide’ classifiable as ‘food flavouring material’; Denies exemption

CESTAT Chennai rules on classification of "Ajitide" imported by assessee by deliberating on which ‘Umami’ related substances (fundamental taste sensation) i.e. glutamate, inosinate, and gu...View More