CESTAT Rulings


Service tax not payable on entire entry fee under revenue sharing arrangement 

CESTAT Delhi allows appeal against service tax demand of Rs. 48.41 lakh on entire entry fee collected from non-resident guests at a private palace hotel for the period July 2012–March 2016; Note...View More

Refuses to bundle insurance and transportation as part of works-contract qua ex-works contract; Drops demand 

CESTAT Ahmedabad allows appeal of Kalpataru Projects International Ltd. (Assessee.) and sets aside service tax demand of Rs 14.42 Crores (approx.) on transportation and insurance charges billed separa...View More

Rules on taxability of sale and purchase of cargo space by Air-Cargo-Agent 

CESTAT Chennai sets aside order demanding service tax from an air cargo agent (Assessee) on gross amount collected from customers, charged over and above the freight amount payable to the airline comp...View More

Upholds demand drop on SpiceJet's excess baggage charges; Allows CENVAT Credit 

CESTAT Delhi upholds Commissioner’s order to drop the entire service tax demand on SpiceJet (Assessee) in respect of excess baggage charges recovered from the passengers and allow CENVAT credit;...View More

Basis SC’s judgment and settled precedents, exonerates Adani-Enteprrises from circular trading and misdeclaration 

CESTAT Ahmedabad, in a batch of 30 connected appeals filed by the Commissioner of Customs, Ahmedabad, upheld the Commissioner’s orders dropping proceedings against M/s Adani Enterprises Ltd. (As...View More

Machine for coating PET bottles classifiable under CTI 8422 30 00; Quashes re-classification 

CESTAT Mumbai classifies ‘Innopet Plasmax System 20Q’ a specialized industrial machine used for internal coating of PET bottles to enhance their barrier properties under CTI 8422 30 00 and...View More

Aluminium Formwork not moulds; Allows Assessee’s classification claim, exempts duty 

CESTAT Hyderabad allows appeal filed by the Assessee , holding that imported Aluminium Formwork Materials (AFM) used in civil construction are rightly classifiable under CTH 7610 9090 as aluminium str...View More

Dismissing Aditya-Birla’s appeal, directs inclusion of know-how license fees in assessable-value of imported machinery 

CESTAT Ahmedabad dismisses the appeal filed by Aditya Birla Nuvo Ltd (Assessee). challenging the inclusion of know-how license fees in the assessable value of capital goods imported under the EPCG sch...View More

Third Member rules on primacy of Section-36B certification on evidentiary value of digital evidence 

CESTAT Allahabad by a Majority Order, allows 8 appeals of assessee relating to alleged clandestine removal of MS Bars and rules on legality/admissibility of computer print outs as evidence in proceedi...View More

Construing orthopaedic and medical implants as assistive aids and rehabilitation-aids, grants exemption 

CESTAT Mumbai extends customs duty benefit to orthopaedic and medical implants (goods) used in knee, hip replacement surgeries on finding that same are used as implants or as external assistive device...View More