CESTAT Rulings


Members deliver split-view on taxability of payment to seconded expats by Nissan India

CESTAT Chennai delivers a split ruling on the issue of levy of service tax on the extent of expat-employees salary directly paid by Nissan India and not reimbursed to foreign company [Nissan, Japan(NJ...View More

Absent ‘speaking order’ in Samsung’s Galaxy-Gear classification dispute, quashes refund-rejection; Remands matter

CESTAT Kolkata sets aside refund rejection on account of “no speaking order” in violation of principles of natural justice; Notes that while assessee imported consignments of Bluetoot...View More

Allows duty remission to ONGC Petro's SEZ-unit on goods destroyed in fire 

CESTAT Ahmedabad grants remission of customs duty in respect of imported raw material destroyed in fire in SEZ unit of ONGC Petro Additions Ltd.; CESTAT dismisses all 3 ground adopted by Revenue ...View More

Amount received by cricketer R. Ashwin under IPL playing contract not towards ‘brand promotion’ service

CESTAT, Chennai rules that amount received by Chennai Super Kings’ player R. Ashwin (Assessee) under a Contract with India Cements Ltd (ICL/employer), a Franchisee in the Indian Premie...View More

Rules on taxability of unbilled revenue & advances received by contractor from Associated Enterprise

CESTAT, Chennai upholds taxability of advances received by assessee (engaged in civil construction business) during the tax period from associated enterprise (AE), however, states that, unbi...View More

Extends benefit under SVLDRS where main noticee settles duty, declaration filing ‘procedural’ 

CESTAT Chandigarh extends the benefit of settlement of duty under Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDRS) to assessee who is a co-noticee in a CENVAT credit recovery matter against Can...View More

Affirms service tax demand of over Rs. 30 lakhs on Advertising Agency

CESTAT Allahabad sets-aside demand of service tax by granting assessee abatement on print media to the extent of 85%, in terms of Circular No. 341/43/96-TRU dated October 31, 1996 as also quashes dema...View More

LG’s Smart-watch capable of transmitting data, working on Google-OS, not wrist-watch; Denies exemption

CESTAT Delhi denies exemption on ‘LG Watch W7’ or ‘G Watch (Smart Watch)’ imported from Korea whilst observing that smart-watch capable of transmitting data and working on...View More

Quashes order restricting drawback, other eligible refunds on export 

CESTAT, Mumbai holds that the conclusion arrived at in the impugned order for restricting the drawback and other eligible refunds of IGST, ROSL and MEIS benefits on export of goods, is not sustainable...View More

Distillery-unit being part of factory availing area-based exemption not entitled to CENVAT 

CESTAT Delhi denies CENVAT credit on capital goods/input services used in setting up the distillery unit which forms part of the same factory (of assessee, availing area-based exemption vide Notificat...View More