CESTAT Rulings


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 appeal, holds that conducting online e-sale auctions for various commodities such as MS/SS Steel constitutes an e-commerce trading activity, not taxable as "online information...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

Services wholly consumed within SEZ exempt ab-initio, tax paid refundable u/s 11B

CESTAT allows assessee’s appeal, allows refund of service tax paid on service consumed wholly within SEZ u/s 11B of the Central Excise Act, 1944; Revenue contented that Notification No. 9/2009-S...View More

Distinguishes Sujana Metal ratio, disallows CENVAT credit for services to SEZ pre-February 2008

CESTAT upholds denial of CENVAT credit in respect of services supplied to SEZ pre-February 10, 2008, thereby dismisses retrospective applicability of Rule 6(6)(A) w.e.f. inception of CENVAT Credit Rul...View More

CESTAT : Quashes service tax demand on rent to Directors towards leased commercial property

CESTAT sets aside adjudication as well as appellate orders confirming service tax demand on assessee-company towards renting of immovable property for commercial purposes, u/s 68 of Finance Act; Notes...View More

Representational rights to educational institutions for pre-school & brand usage, taxable as 'franchise services' 

CESTAT upholds levy of service tax on provision of technical school of education and brand name ‘Podar Jumbo Kids’ to educational institutions, u/s 65(47) of Finance Act as “franchis...View More

Seeks de-novo consideration of royalty inclusion in invoice value of related-party imports 

CESTAT sets aside adjudication order which directed inclusion of royalty paid to related foreign suppliers (group cos.) in invoice value of imported raw material / finished products for trading, and r...View More

Rent from leasing of seized property taxable; Recovery against borrower's dues inconsequential  

CESTAT holds that rent received against letting of seized property on account of recovery of outstanding dues, is taxable as “renting of immovable property” service; Rejects assessee&rsquo...View More