CESTAT Chandigarh held that the demand of service tax on adda-fees under the category of ‘business support services’ is not sustainable in law and is liable to be set aside. Accordingly, order is liable to be set aside and appeals are allowed.
The Tribunal held that preloaded software formed part of imported hardware and must be included in assessable value. However, extended limitation and penalties were quashed due to absence of suppression.
The Tribunal held that royalty is includible in transaction value only for the normal period, while other statutory levies are excluded. Extended limitation, penalty, and interest were set aside due to absence of intent to evade duty.
The Tribunal held that a refund claim filed within time cannot be rejected for procedural deficiencies cured later, and directed sanction of refund after considering revised documents.
CESTAT Chennai held that Actuator Assy. Clutch and Tube Connector Assy. Clutch being accessory of clutch and gear shifting mechanism are rightly classifiable under the residual entry of 8708 9900 and not under 8708 9300. Accordingly, appeal of department rejected.
The Tribunal examined whether royalty and dead rent from mining leases could be taxed as renting of immovable property. It held that grant of mining rights is a sovereign function and not a taxable service.
The Tribunal held that only the recognised PGP course qualified for exemption. Other management programmes were taxable as they were not shown to be recognised by law.
The tribunal held that a bank guarantee equal to a large portion of goods value was excessive and reduced it to 30% of the duty amount, while sustaining the bond for full value.
The case examined whether assignment of programme copyright was a service or a sale. The Tribunal held that permanent transfer of copyright is a sale liable to VAT, not service tax.
Vedanta Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai Reiterates: Once DGFT Issues EODC, Customs Cannot Deny Advance Authorization Benefits Vedanta Ltd. vs. Commissioner of Customs, Tuticorin [2026-VIL-158-CESTAT-CHE-CU] The Chennai Bench of the CESTAT has delivered a significant ruling wherein it was held that Customs authorities cannot question or deny duty exemption benefits once DGFT […]
