CESTAT Bangalore allowed AIFTA exemption, holding valid Country of Origin certificates could not be disregarded without prescribed verification.
CESTAT Bangalore set aside service tax demands, holding software support services were Business Auxiliary Services and qualified as export of services.
CESTAT Bangalore set aside excise duty demand, interest and penalty, holding allegations of clandestine removal and undervaluation lacked admissible evidence.
CESTAT Bangalore held that omission of input services from the SEZ Approved List was only a procedural lapse. It allowed the refund as the services were used for authorised operations.
CESTAT held quarrying formed part of manufacture for exported granite products, restoring EOU duty exemption and setting aside customs and excise demands.
CESTAT excluded reimbursable salary from taxable value while upholding other service tax demands. Penalties were deleted and limitation was restricted.
CESTAT held commercial shop rentals by a church were taxable after 1 July 2012. Exemption under Notification 25/2012-ST was denied.
CESTAT held that leasing vacant land prior to 1 July 2010 was outside the scope of “Renting of Immovable Property Service” under the then-existing law. The Tribunal set aside the demand and penalties except for the tax already collected and appropriated.
CESTAT Bangalore held that renting residential premises to an educational institution for use as student hostels qualifies for exemption under Section 66D(m). The Tribunal ruled that the ultimate residential use of the property, not the identity of the lessee, determines eligibility for exemption.
CESTAT Bangalore upheld the classification of dynamic braking assemblies and components under CETH 8607 as parts of railway locomotives. The Tribunal relied on the Supreme Court’s predominant or sole-use test and dismissed the Revenue’s appeal seeking classification under CETH 8414 and 8516.
