Olectra Greentech Eligible For DFIA Scheme Benefits On Imported Lithium Ion Battery For Agriculture Tractor Export: CESTAT

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee, Olectra Greentech, is eligible for Duty-Free Import Authorization (DFIA) Scheme benefits on imported lithium-ion batteries for agriculture tractor export. The bench of Somesh Arora (Judicial Member) and A.K. Jyotishi (Technical Member) has observed that the lithium-ion battery...

CESTAT Cases Weekly Round-Up: 09 To 15 June 2024

Redemption Fine And Penalty Can Be Imposed On Re-export Of Prohibited Goods: CESTATCase Title: M/s. Scania Commercial Vehicles India Pvt. Ltd. Versus Commissioner of CustomsThe Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a redemption fine and penalty can be imposed on the re-export of prohibited goods. Section 125 enables the Customs Officer...

Service Tax Exemption On Services Of Providing Vehicles On Hire Basis To GTA: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax exemption on services of providing vehicles on a hire basis to the Goods Transport Agency (GTA).The bench of Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that the definition of GTA is given under Section 65B(26) of the Finance Act. A person can...

Deduction Of Trade Discount From Assessable Value Is Admissible On Sale Transactions: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the deduction of trade discount from assessable value is admissible on sale transactions.The bench of S.K. Mohanty (Judicial Member) and M.M. Parthiban (Technical Member) has observed that the transaction value should be considered as the price at which the CNG were supplied by the appellants...

No Service Tax Exemption On Race Tracks Not Meant For Public Use: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax exemption on race tracks is meant for public use.The bench of Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that the race track constructed by the appellant is definitely a "road'. But to avail the benefit of Notification No. 17/2005, the...

Responsibility Of Customs Broker Does Not Include Keeping Continuous Surveillance On Client: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the responsibility of the customs broker under Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 does not include keeping continuous surveillance on the client.The bench of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that the responsibility of the...

Aircraft Used Only For Providing Non-Scheduled Passenger Services Entitled For Customs Exemption: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the aircraft used only for providing non-scheduled passenger services is entitled to customs exemption.The bench of Binu Tamta (Judicial Member) and P. V. Subba Rao (Technical Member) has observed that the conditions of exemption notification were not complied with as the appellant therein had not...

Redemption Fine And Penalty Can Be Imposed On Re-export Of Prohibited Goods: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a redemption fine and penalty can be imposed on the re-export of prohibited goods. Section 125 enables the Customs Officer to grant an option to the owner or the person from whose possession the goods have been seized to pay a fine in lieu of confiscation. In an adjudication proceeding as in...

CESTAT Cases Weekly Round-Up: 26 May To 01 June 2024

Set Top Boxes Satisfy Definition Of 'Inputs', Dish TV Entitled To 100% Credit: CESTATCase Title: M/s Dish TV India Ltd. Versus Commissioner of CGST, NoidaThe Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that Dish TV is entitled to 100% credit as the set top boxes satisfy the definition of 'Inputs'.Dept. Can't Re-Determine MRP Of Laptops Imported By...

Royalty Not Includible In Transaction Value Of Imported Raw Materials To Demand Any Differential Customs Duty: CESTAT

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the royalty is not included in the transaction value of the imported raw materials to demand any differential customs duty.The bench of Sulekha Beevi C.S. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has observed that the royalty payment is only for providing technical assistance for...

CESTAT Cases Monthly Round Up: May 2024

Service Tax Demand Not Sustainable On Imparting Education With Intensive Preparation For Competitive Exams: CESTATCase Title: BRK Educational Society Versus Commissioner of Central Excise & Service Tax, GunturThe Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the appellant-Society is not liable to pay service tax on their activity of...

Minimum Import Price Paid On Prime Pre-painted Steel Coils; CESTAT Quashes Redemption Fine, Penalty

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the minimum import price (MIP) paid on prime pre-painted steel coils is not payable; therefore, a redemption fine and penalty are not payable.The bench of S. S. Garg (Judicial Member) has observed that the appellant has already paid the Minimum Import Price (MIP) for the goods as fixed...