CESTAT Rulings


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

Impregnated paper produced during particle board manufacturing, marketable; Upholds duty demand 

CESTAT Mumbai upholds the duty demand on the ‘impregnated paper’ which was produced as intermediate product during the manufacturing of plain bagasse particle board and pre-laminated bagas...View More

Vodafone’s roaming revenue from other circles/entities not taxable; Allows credit on HDPE-duct 

CESTAT Chennai rules on taxability of out roaming revenue transferred from other Vodafone entities,E-top ups in-roaming and out-roaming circles while ‘entirely’ sets aside ...View More

Allows refund of duty-paid 'under protest' by BHEL on ICB-supplies to 'India Bulls Power'

CESTAT Chennai upholds refund sanction order to India Bulls Power (Assessee) w.r.t. excise duty paid under protest by BHEL due to non-availability of prescribed Certificate for claiming exemption on g...View More

Rules against disallowance of ISD-credit to BHEL’s manufacturing unit sans ‘specific’ allegation 

CESTAT Chennai sets-aside order disallowing credit of eligible input services distributed by Cost Centres registered as Input Service Distributor (ISD) to BHEL’s manufacturing unit (Assessee); R...View More

Rules on taxability of ‘Professional Services’ outsourcing by Deloitte, USA to representational office in India 

CESTAT Hyderabad dismisses appeal filed by the Department against dropping of demand regarding certain professional services rendered between subsidiaries of Deloitte on finding ‘lack of provisi...View More