CESTAT Cases Weekly Round-Up: 21 April To 27 April 2024

Technical Assistance For Manufacture Of Aircraft & Engines Not Covered Under IPR-Services: CESTAT Case Title: M/s. Hindustan Aeronautics Limited Versus Commissioner of Central Excise, Customs and Service Tax The Kolkata Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that technical assistance for the manufacture of aircraft and engines is not covered under the category of "Intellectual Property Services" (IPR-Services). Import Of Second Hand Medical Devices Having Minimum Residual Life Of 5 Years Or More Are Not E-Waste/Hazardous Waste: CESTAT Case Title: Nano Hospitals Pvt. Ltd. Versus Principal Commissioner of Customs Hyderabad - Customs The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that used medical devices with a minimum residual life of 5 years or more are not e-waste or hazardous waste. Online Ticketing Platform Under Aegis Of BookMyShow Not Receiving Any Consideration From Card Companies, No Service Tax Payable: CESTAT Case Title: Bigtree Entertainment Pvt. Ltd. Versus Commissioner of Service Tax VI, Mumbai The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the online ticketing platform under the aegis of BookmMyShow is not receiving any consideration from card companies, and no service tax is payable. 18% IGST Is Applicable On Nutrition/Dietary Supplements: CESTAT Case Title: Bright Performance Nutrition Versus Commissioner Of Customs-Mundra The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that 18% Integrated Goods and Service Tax (IGST) is applicable on nutrition and dietary supplements. CENVAT Credit Available On Input Services Used For Production Of Electricity Transferred To Its Sister Unit Free Of Cost: CESTAT Case Title: Finolex Industries Ltd. Versus Commissioner of Central Tax, Pune I The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee is entitled to cenvat credit on inputs and input services used for the production of electricity, which are transferred to its sister unit at Urse free of charge. Fire Brick After Use In Kiln Is Not Liable To Excise Duty As Waste And Scrap: CESTAT Case Title: Orient Glaze Pvt Limited Versus Commissioner of Central Excise & ST, Anand The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the use of fire brick that is dismantled from the undershell of a kiln is not liable to duty as waste or scrap.

CESTAT Cases Weekly Round-Up: 21 April To 27 April 2024

Mariya Paliwala

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