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CESTAT Bangalore

Latest Posts in CESTAT Bangalore

Redetermination of value set aside as goods were replacement for goods imported earlier

May 5, 2025 54 Views 0 comment Print

CESTAT Bangalore held that question of redetermination of value doesn’t arise since the impugned goods were replacement for goods imported earlier which were found to be defective. Accordingly, appeal allowed.

CESTAT Upholds Section 28(1) Custom Notice for Short-Levy Post–Clearance

May 4, 2025 81 Views 0 comment Print

CESTAT Bangalore ruled against Tiptop Furniture, affirming the Customs Department’s authority to issue a show-cause notice for short levy of duty post-assessment.

Refund Rejection Set Aside by CESTAT; Additional Documents Not Fresh Claims

April 11, 2025 105 Views 0 comment Print

CESTAT held refund claims by Cerner Healthcare valid as original claims were timely and additional documents can’t be treated as fresh claims.

KLE Society’s Services to University of Sains Malaysia Qualify as ‘Export of Services’

February 21, 2025 114 Views 0 comment Print

CESTAT Bangalore rules KLE Society’s services to Malaysian university qualify as export of services, overturning a substantial service tax demand. The tribunal cited precedent cases like Vodafone Idea and Verizon Communication, emphasizing the recipient’s location and foreign currency payments.

Pre deposit u/s 129E was paid under protest: CESTAT remanded the appeal

January 14, 2025 459 Views 0 comment Print

Matter relates to refund of duty paid consequent to re-classification of the aircraft parts imported. Commissioner’s (Appeals) rejected the appeals by holding that appellant did not deposit 7.5% of the duty or penalty disputed as per section 129 E of the customs act.

Appeal couldn’t be rejected based on non-compliance u/s 129E of Customs Act

January 11, 2025 429 Views 0 comment Print

Hence, the matter need to be remanded to Commissioner (A) to decide the issue on merit. At this stage, the issue was pending for more than 10 years, therefore, a timeframe was necessary for disposal of the appeal.

Cocoa beans not satisfying quality standards re-exported; Fine & Penalty Reduced

January 7, 2025 258 Views 0 comment Print

CESTAT Bangalore held that imported coco beans which didn’t satisfied the quality standards were permitted to re-export and accordingly, redemption fine and penalty imposed on the same reduced.

Book entry/manner of book keeping cannot lead to demand of service tax

January 1, 2025 489 Views 0 comment Print

Book entry/manner of book keeping cannot lead to demand of service tax; (ii) recoupment/booking of costs between two divisions of the same company cannot amount to provision of service as there is no service provider and no service receiver;

Technical support service rendered online to foreign companies were ‘Export Of Service’ and not Intermediary service, refund of Rs. 16.8 Cr was allowable

January 1, 2025 228 Views 0 comment Print

CIT (Appeals) held that assessee qualified as an ‘intermediary,’ making the services rendered ineligible for classification as ‘Export of Services’ under the Service Tax Rules, 1994.

Section 149 of Customs Act doesn’t not prescribe any time limit: CESTAT Bangalore

December 31, 2024 441 Views 0 comment Print

CESTAT Bangalore held that no time limit has been prescribed under the statutory provision of Section 149 of the Customs Act hence circular no. 36/2010 dated 23.09.2010 cannot prescribe particular time period which is not provide u/s. 149.

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