CESTAT Rulings


Mahindra Reva, having own service station not an ‘Authorized Service Station’; Quashes demand 

CESTAT Bangalore quashes demand of service tax under the ‘Authorized Service Station’ category on finding that Mahindra Reva (assessee) being a manufacturer of electric cars having its own...View More

Film screening by Theaters not ‘Renting of Immovable Property’; Quashes demand on M2K 

CESTAT Delhi quashes service tax demand on M2K Entertainment (owners of M2K Cinemas) under the head ‘Renting of Immovable Property’ and ‘Maintenance Services and Advertisement Servic...View More

Glenmark’s imported 'crimp pumps' for Nasal Spray device, classifiable under CTH 8413, not cosmetic/toilet sprays 

CESTAT Mumbai upholds Glenmark Pharmaceuticals' classification of imported 'Crimp Pumps', for use as components in Nasal Spray devices for medicament delivery, under CTH 8413 as ‘metering and do...View More

Flipkart’s mutual-fund investment not ‘trading’, credit reversal unwarranted; Drops demand 

CESTAT Bangalore drops demand along with interest and penalty on investments of surplus funds by Flipkart Internet Pvt Ltd (Assessee), holding that investment of surplus funds by Flipkart Internet Pvt...View More

Castrol's inventory norms occasioning movement from mother warehouses to CFA's a ‘stock-transfer’ 

CESTAT Delhi upholds Sales Tax Tribunal order which held that movement of goods from Castrol’s (Assessee) mother warehouse in Maharashtra to Carrying and Forwarding Agents (CFAs) in other States...View More

Cannot reject transaction value basis fake proforma invoice, documents from unauthenticated email

CESTAT Kolkata quashes rejection of declared value in Bills of Entry (BoE) which was premised on alleged fake proforma invoice and documents as found in an email as well as penalty on Partner of asses...View More

No CVD exemption on imports of readymade garments of Jockey

CESTAT Bangalore dismisses appeal filed by Page Industries Ltd (Assessee) seeking exemption from countervailing duty (CVD) on imported readymade garments under ...View More

Rejects Revenue’s classification of imported Philips Home Theatre Systems as mere loudspeakers; Drops ₹150 Cr Penalty 

CESTAT Chennai allows appeals filed by TPV Technology India Pvt. Ltd. (Assessee), holding that various models of imported Philips brand Multimedia Speaker Systems (MSS) are classifiable under CTH 8527...View More

Exemption on re-imported repaired aircraft-parts not retrospectively curtailed; Drops IGST demand 

CESTAT New Delhi (Principal Bench) allows batch of 1714 appeals filed by InterGlobe Aviation Ltd. (Assessee), holding that the amendment made by Notification No. 36/2021-Cus dated 19.07.2021 to the or...View More

Remands for verifying export obligation fulfillment regarding DEEC claim; Quashes penalty on Manager 

CESTAT Bangalore remands the matter back to the Commissioner of Customs (Revenue) on finding that “any demand of duty will be pre-mature” as assessee’s request for grant of clubbing ...View More