CESTAT Rulings


Declared value rejection without scrutinizing manufacturer's invoice a breach of Valuation Rules

CESTAT Mumbai sets-aside rejection of declared value of imported goods (cosmetics) without scrutinising manufacturer’s invoice and consequential re-determination of duty by adopting ‘deduc...View More

‘Tomato dry flavour’, containing synthetic mixtures of odoriferous substances not classifiable as ‘food preparation’ 

CESTAT Chennai holds that ‘tomato dry flavour’, being a mixture of odoriferous substances used as raw material in the food industry is classifiable under Heading 3302 (which covers both na...View More

Pile Foundation work, a “commercial/ industrial construction service”, not works contract service 

CESTAT, New Delhi holds that pile foundation work carried on by Assessee amounts to providing commercial or industrial construction service u/s 65 (25b) of Finance Act and when such service is provide...View More

Dismisses Revenue's appeal; Allows SAD-refund on imported goods sold to channel partners/re-seller

CESTAT Chennai dismisses Revenue’s appeal against order allowing refund of SAD on goods imported in pre-packed condition for sale to channel partners/distributors/resellers while ...View More

Appraisal of loan documents for bank not ‘Legal Consultancy’ but ‘Business Support Service’

CESTAT Delhi dismisses assessee’s appeal, holds that provision of legal and professional consultancy to banks/financial institutions by a Credit Consultantncy Firm is classif...View More

Tribunal becomes functus-officio from date of ‘resolution-plan’ approval by NCLT 

CESTAT Mumbai, in the matter relating to service tax dues of Jet Airways (assessee), opines that it has become functus officio “from the date of approval of the resolution plan by the NCLT&rdquo...View More

Allows exemption on aircraft chartered to Director of Group Companies: Directs 'redemption-fine' refund

CESTAT Delhi allows benefit of duty exemption on helicopters/aircrafts cleared by assessee for providing non-scheduled (passenger) services (NSOP) under permit by Directo...View More

Clean sweep for ‘Rajasthan Royals’; Central Rights Income, payment to foreign player not taxable

CESTAT Mumbai sets-aside demand against Jaipur IPL Cricket Co. [operating the IPL cricket team ‘Rajasthan Royals’ (RR)], on seven issues including promot...View More

Konkan & Indian Railways, not separate entities; Allowing use of Mangalore-Roha line not service

CESTAT Mumbai observes that Konkan Railways (assessee) and Indian Railways “are not separate entities”, finds the service tax demand against assessee “unsustainable” under &lsq...View More

Validates refund for differential CVD vide BoE amendment; Remands matter for unjust enrichment applicability

CESTAT Mumbai holds that refund claims filed pursuant to the reassessed Bills of Entry (BoE)“are in conformity with the statutory provisions”, sets-aside order con...View More