CESTAT Rulings


Inbisco’s ‘Kopiko’ not ‘essence with coffee’ but Sugar Confectionary; Stresses on specific classification 

CESTAT Ahmedabad allows Assessee’s appeal, holds that ‘Kopiko (cappuccino and espresso varieties)' containing more than 74% sugar and glucose. is classifiable under heading 1704 which incl...View More

Extends credit on Hospitality, Air-Travel Services to chemical-product manufacturer both pre & post 2011 

CESTAT Mumbai sets aside Order denying CENVAT Credit on Hospitality and Air Travel Services, holds that the same rightly fall under the definition of input service and thus eligible to credit both...View More

SCN classifying service under two taxable categories impermissible in law, void-ab-initio 

CESTAT Allahabad sets aside order classifying the services being a part of indivisible contract under the taxable category ‘Design Services’ and confirming demand of service tax on reverse...View More

SEO, Google Ads/Pay Per Click, Mobile App development not OIDAR services

CESTAT Allahabad holds that services of ‘Search Engine Optimization’, ‘Google Ads/Pay Per Click’, ‘Mobile application development’ and 'Web development' cannot be c...View More

Counselling students for admission in foreign universities not ‘auxiliary education service’; Rejects refund-claim 

CESTAT Allahabad rejects refund claim of Service Tax paid on education services related to admission of students in Chinese professional colleges, ruling that, they are not ‘auxiliary educa...View More

Supply of Railway rakes allocated under 'Wagon Investment Scheme' not 'SOTG' service 

CESTAT Kolkata rules out taxability under 'supply of tangible goods' (SOTG) service on amounts received as rebate towards supply of rakes/wagons to clients; Under the Wagon Investment Scheme,(WIS...View More

Advertising expenses reimbursed by franchisees not includible in gross value of 'franchise service' 

CESTAT Ahmedabad rules that advertising expenses reimbursed to the Assessee is ultimately borne by the franchisee because the same is part of its business expenses which cannot be included i...View More

No interest, fine, penalty on import under AA scheme for 'pre-import condition' violation 

CESTAT Ahmedabad quashes orders confirming interest demand, confiscation of goods, imposition of redemption fine and penalty on goods imported in violation of pre-import condition citing absence of an...View More

Citing absence of wilful mis-statement, quashes penalty against Benetton for mis-classification of 'Jackets'

CESTAT Delhi quashes the demand, alongwith penalty u/s 28(4) of the Customs Act, 1962 against Benetton India (assessee) for simply making an error in classifying  ‘Knitted Jackets&rsqu...View More

Huawei Interface Card correctly classified as PPCBA; Dismisses Revenue’s OTN reclassification 

CESTAT Mumbai holds that ‘36-Port-100GE Interface Card’ imported by Huawei Telecommunication was correctly classified under the Bill of Entry under CTH 8517 7010 as Populated Printed Circu...View More