CESTAT Rulings

No provision enabling re-determination of CVD paid u/s-4A; Sets aside demand 

CESTAT Kolkata, while setting aside the demand of Rs. 2.92 Crores (approx.) against M/s Reach Infocom Tech Pvt. Ltd. (Assessee), holds that Section 3(2) of the Customs Tariff Act, 1975 (CTA) read with...View More

Drops penalty basis Assessee’s justification of difference in values in ARE-1 and shipping bills 

CESTAT Delhi, sets aside the Revenue’s order imposing fine of Rs. 35 lakhs u/s 125 of the Customs Act, 1962; Tribunal holds “The imposition of fine under section 125 of the Customs Act and...View More

Crushing & screening of iron ore lumps not ‘manufacture’; Quashes demand 

CESTAT Kolkata, in an appeal filed by Odisha Mining Corporation Limited (Assessee/OMC), rules that crushing and screening of iron ore lumps is not ‘manufacture’ and hence, exempt from exci...View More

Air India’s tour packages not taxable under ‘Tour Operator’ service category 

CESTAT Kolkata allows Air India’s appeal, setting aside the Order-in-Original which confirmed service tax demand alongwith penalty on the provision of ‘tour packages’ which are promo...View More

Allows Indus Towers credit on inputs, capital goods and input services pertaining to towers & shelters 

CESTAT Chandigarh allows four appeals from Indus Towers Ltd (Assessee) challenging the denial of CENVAT credit availed with respect to inputs, capital goods and input services pertaining to towers &am...View More

No demand in extended period on Myntra depositing entire differential duty on misclassified polyester jackets 

CESTAT Delhi allows appeal of Myntra Jabong India (Assessee) in connection with differential duty demand alongwith penalty levied for mis-classifying import of Polyster Knitted Men’s Jackets wit...View More

Rejection of Flipkart’s transaction value on importer power-bank without cogent evidence invalid 

CESTAT Mumbai allows appeal filed byFlipkart India (Assessee) against enhancement of assessable value of imported “Power Bank 5200mAH”, holding that rejection of declared transaction value...View More

No excise-duty on BPCL supplying ATF from warehouse to foreign-going aircraft; Quashes Rs. 251 cr demand 

CESTAT Delhi sets aside demand of central excise duty demand of Rs. 256 crore on BPCL for removal of Aviation Turbine Fuel through various separately registered warehouse facilities and thereafter sup...View More

Absent principal-agent relationship, marketing/back-office/ITeS/R&D support services to overseas entity, not intermediary 

CESTAT Mumbai allows the appeal of DHR Holding providing marketing, back-office, ITeS, and R&D support services to overseas group entities under Marketing Support Services Agreement (MSS), holding...View More

Convenience/markup/amendment fees form part of air travel agent consideration; Quashes demand on Cleartrip 

CESTAT Mumbai, in Cleartrip favour, sets aside service tax demand and penalties on the provision of ‘convenience fee’ for issuing air tickets, ‘cancellation fees’ or ‘Ref...View More