CESTAT Rulings


Upholds penalty on Customs Broker for failing to report weight discrepancies 

CESTAT Chennai upholds Rs. 50,000 penalty on Customs Broker (CB) for failing to report significant discrepancies in declared vs. actual weight of imported consignments cleared on behalf of the importe...View More

Quashes duty demand on kraft paper, packing material citing irregularities in investigation 

CESTAT Allahabad quashes demand of duty on kraft paper and packing material on finding that entire case of Department starting from allegation of clandestine removal under fake & parallel Invoices...View More

No service tax on sponsorship services to IPL teams prior to amendment of definition 

CESTAT Bangalore quashes demand of service tax on ‘sponsorship services’ rendered to Indian Premier League teams Knight Raiders, Decan Chargers since “last match was concluded on 25....View More

Quashes customs broker license revocation and reduces penalty, citing lack of grave violation 

CESTAT Chennai sets aside revocation of Customs Broker License and forfeiture of security deposit, modifying penalty to Rs. 5,000; Assessee had filed Bill of Entry for import of Black Raw Agarbattis, ...View More

Allows 100% EOU concessinal rate benefit on DTA clearance of ‘similar’ goods 

CESTAT Chennai allows a 100% EOU (Assessee) manufacturing Tractors, Engines and Parts thereof, to clear similar goods in DTA at concessional rate as per FTP, 2009 r/w Notification No. 23/2003-CE; Hold...View More

GTA-service provider profits from cheap sub-contractor hiring, not taxable as ‘BAS’ 

CESTAT Delhi holds that demand of service tax under the head ‘business auxiliary service’ (BAS) on the profits earned by a GTA service provider (Assessee) by hiring a sub-contrator for les...View More

Aluminium-based copper and clad laminates for manufacturing MCPCB eligible for customs duty exemption 

CESTAT Delhi reverses the denial of concessional customs duty rate benefit on import of inputs (i.e. Aluminium-based copper and clad laminates for manufacturing Metal Clad Printed Circuit Boards aka M...View More

Allows Swachh Bharat Cess rebate to BPO, Customer care service provider, cites BAS, BSS classification 

CESTAT Chandigarh allows rebate of Swachh Bharat Cess (SBC) to Teleperformance Global Services Pvt Ltd (Assessee) that was paid on input services like Air Travel Agent Services, Event Management Servi...View More

Supplier’s services to Foreign entity’s customers in India, not classifiable as ‘intermediary’; Allows refund 

CESTAT Bangalore holds that Infineon Technologies (I) Pvt Ltd (Assessee) providing marketing, promotional and after sales service to the Indian customers of its Singapore parent company, without enter...View More

Computer reservation services by foreign companies to Airlines not OIDAR, holds Larger Bench

CESTAT Delhi (Larger Bench) answers a reference in favour of airlines (Air India/Assessee) by granting relief on service tax payable on computer reservation services (CRS) provided by foreign companie...View More