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.
The Bangalore CESTAT set aside the penalty imposed under the CBLR after finding no admissible evidence that the Customs Broker had neglected its due diligence obligations. The Tribunal held that mere occurrence of illegal export could not establish regulatory violations without supporting proof.
CESTAT Bangalore held that Air Velocity 2700 was correctly classified under CTH 8517 6260 after examining its functional characteristics. The Tribunal found that its role in receiving, synchronizing, and routing signals supported the importer’s classification.
CESTAT Bangalore held that excavation, extraction, grading, and sorting of iron ore are mining-related activities taxable only under Mining Services from 01.06.2007. The Tribunal ruled that such activities could not be taxed under Business Auxiliary Service for the earlier period.
