CESTAT Rulings


Aluminium-castings without machining, not exigible to higher duty as 'Magneto Assembly parts' 

CESTAT reiterates that supply of aluminium castings before machining, cannot be classified as part of Magneto Assembly under Chapter 85 of Central Excise Tariff Act which was liable to excise duty at ...View More

Quashes demand against 'shortage' of goods & inputs absent evidence of non-receipt / non-use 

CESTAT sets aside excise duty demand towards shortage of finished goods viz. PP fabrics & inputs viz. HDPE / LDPE / LLDPE granules, thereby rejecting Revenue’s stand that MODVAT credit had b...View More

Fees from bidders for advertising permission covered by Municipal Corporation's Constitutional empowerment

CESTAT rules that Municipal Corporation is liable to service tax for providing own space viz. land/property for purpose of advertising through billboards & kiosks; States that said activity is cle...View More

Upholds input credit reversal against exempted clearances absent exclusion from Rule 6(6) mischief 

CESTAT upholds reversal of CENVAT credit against clearance of goods under exemption Notification No. 12/2012-CE, thereby rejecting assessee's plea that Rule 6 of CENVAT Credit Rules was inapplicable a...View More

Allows CENVAT credit refund; SMS aggregating services to Facebook subscribers constitutes 'export' 

CESTAT allows refund of accumulated CENVAT credit against SMS aggregating services rendered to Facebook Ireland, in terms of Rule 5 of CENVAT Credit Rules r/w Notification No. 27/2012-CE (NT); Rejects...View More

Sub-contractor's liability independent of main contractor's obligation; No revenue neutrality vis-a-vis abatement

CESTAT upholds service tax liability of sub-contractor engaged in rendering service of erection, commissioning and installation despite discharge of tax by main contractor; Rejecting assessee’s ...View More

Grants exemption to 'Cheeselings' & 'Musst Bites'; "Namkeen" doesn't cover fried items alone 

CESTAT holds that "Cheeselings” and “Musst Bites" are eligible for exemption as “Namkeen” under Entry No. 29 of Notification No. 3/2006-CE; Rejects Revenue contention that sinc...View More

No taxation of payment to distributors for film screening under ‘revenue-sharing' arrangement

CESTAT sets aside service tax liability on payments made to Film Distributors in respect of screening of films in theatres / multiplex on 'revenue sharing’ basis; Observes that assessee disclose...View More

Online e-sell auctions, an e-commerce activity, not online database access/ retrieval service

CESTAT dismisses Revenue’s appeal, conducting online e-sell auctions for various commodities such as MS/SS Steel etc. an e-commerce trading activity, not taxable as “online information and...View More

Extends exemption to 'grey-knitted fabric' despite exempt 'input' usage since same deemed 'duty-paid'

CESTAT allows exemption on ‘processed cotton fabric’ manufactured using exempt input i.e. ‘grey fabric’ under Notification No. 14/2002-CE dated March 1, 2002; Notes that, the c...View More