CESTAT Rulings


No bar on NSOP permit holder to provide charter services; Follows VRL Logistics 

CESTAT Delhi drops differential tax and penalty imposed on the Assessee (Escorts Ltd.) alleging misuse of imported helicopter for charter services where a permit has been issued for passenger service;...View More

Sets-aside demand against 'Make My Trip' under short-term/hotel accommodation service 

CESTAT New Delhi allows appeal filed by Make My Trip (India) Pvt. Ltd. (MMT) (formerly IBIBO Group Ltd.) dropping the demand of service-tax imposed on the Assessee (MMT) for the services ren...View More

Grants relief to Reliance Industries; SEZ-unit exempt from SAED/AED; Distinguishes Unicorn ratio 

CESTAT Ahmedabad dismisses Revenue’s appeal, holds that additional duties of excise such as Special Additional Excise Duty (SAED), and Additional duty of Excise (AED) which are levied as Surchar...View More

Quashes order denying exemption on Floodlights imported by Tamil Nadu Cricket Association 

CESTAT Chennai rejects Revenue's denial of exemption on import of 'Flood Lighting Systems' installed and used by Tamilnadu Cricket Association (TNCA/Assessee) (affiliated to the Board of Control for C...View More

Infotainment system in motor vehicle performing multiple functions classifiable as ‘Multifunctional Device’, upholds misdeclaration 

CESTAT Bangalore on noting that the goods imported by Assessee which are used in motor vehicles for various functions such as to make call, listen to music, use as a Bluetooth device and as a navigati...View More

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