CESTAT Rulings


Final manufacturer supplying for Defence eligible for exemption, not supplier/job-worker 

Rejects exemption (under Notification No 63/95 dated March 16, 1995) on goods supplied by assessee to HAL, which in turn supplied goods to Defence; Rejects assessee's plea that supplies were ultimatel...View More

Holds operating & maintaining stockyard as C&F agent's service 

Activity of operating and maintaining stockyard taxable under "Clearing & Forwarding Agent" service, in terms of erstwhile Sec 65 (72) of Finance Act; Rejects assessee's contention that it merely ...View More

Allows credit of SAD paid through DEPB debit, Follows RCC Sales ruling 

Allows credit of Special Additional Duty (SAD) paid on imports through utilization of Duty Entitlement Pass Book (DEPB) credit; Rejects Revenue's contention that assessee entitled to claim only drawba...View More

Candidates salary reimbursement taxable as 'Manpower Supply' Service; Distinguishes Intercontinental ruling 

Service tax leviable on payment of salaries of recruited candidates plus commission; Service tax payable under Manpower Supply Service (MSS); Rejects assessee's contention that activities amount to Ma...View More

Allows duty drawback during EOU debonding, Final duty discharge relevant, not order 

Allows export of goods under duty drawback claim to EOU in the process of debonding; Drawback available post discharge of final duty liability and before issuance of final de-bonding order; Rejects Re...View More

Sports flooring material 'sports requisite' not 'sports goods', CVD exemption not available 

Sports flooring material being a 'sports requisite', and not 'sports goods'; Countervailing duty (CVD) exemption under Notification No. 6/2006-CE not available; Notification No. 146/94-Cus exempts spo...View More

Remits duty on pre-clearance transit loss, Follows Indian Oil ruling 

Allows customs duty remission on genuine loss caused naturally while warehousing/re-warehousing goods pre-clearance; Rejects Revenue's contention that Sec 23 of Customs Act not applicable absent clear...View More

Testing charges reimbursement 'additional consideration', liable to excise duty 

Reimbursement of testing charges an 'additional consideration' from buyer for sale of finished goods; Testing being a condition of sale, expenses incurred either directly or by third party, includible...View More

Publicity and advertisement expense reimbursement to dealers 'non-routine' , excise not applicable 

Reimbursement of publicity and advertisement expenses to dealers 'non-routine', cannot be included in assessable value to levy excise duty; Such expenses incurred by dealer at own accord post sale, no...View More

'Transactional valuation' applies on related & unrelated party sales, not Rule 8 or 9 

Rule 4 of Central Excise Valuation Rules, 2000 (transactional value based rule) applicable where goods sold partly to independent buyers and partly to related persons; Rejects Revenue's contention tha...View More