CESTAT Delhi confirms 12% IGST on imported lithium-ion batteries for mobile phone manufacturing, rejecting higher demands from customs authorities.
CESTAT Ahmedabad rules that commission deducted in export invoices is a trade discount, not a service subject to tax under reverse charge, benefiting exporters.
CESTAT Kolkata held that demand of service tax on account of non-payment of service tax under commercial training and coaching services on hostel fees received for non-residential courses, is not sustainable and hence we set aside the same. Accordingly, demand set aside and appeal allowed.
CESTAT Delhi rules assessees must pay redemption fine for seized goods lost from their custody, asserting confiscation liability isn’t extinguished by physical absence. Case remanded for fine determination.
Kolkata CESTAT sets aside penalty on a diamond firm director, finding no evidence of involvement in alleged misdeclaration or overvaluation of imported goods.
Delhi CESTAT orders re-examination in an import misdeclaration case, stating the Commissioner (Appeals) failed to address allegations and defense arguments adequately.
CESTAT Ahmedabad rules shipping lines not required to waive container detention charges beyond 60 days, clarifying SCMTR interpretation and quashing penalty.
CESTAT Chennai set aside penalties against a CHA employee for not verifying exporter credentials, ruling that CHALR 2004 applies, not direct Customs Act penalties, for such lapses.
CESTAT Delhi ruled that rent paid by PSV Polymers Pvt Ltd to its directors is exempt from service tax under RCM, citing individual capacity and revenue neutrality, along with foreign agent commission.
CESTAT Chennai rules for PGC Corporation Limited; finding no misdeclaration on reimported goods despite label error, citing unchanged composition and drawback return.
