CESTAT Rulings

Credit reversal mandatory on transfer of inputs from DTA to SEZ

Reversal of credit under Rule 3(5) of CENVAT Credit Rules mandatory on transfer of inputs from DTA to SEZ; Holds CENVAT Credit Rules a complete code that does not envisage 'export' of inputs after tak...View More

Revenue barred from re-initiating concluded proceedings based on SC ruling

Adjudicating Authority bound by CESTAT order in remand proceedings, unless set aside by HC in appeal; Tribunal relying on P&H HC order in Ind-Swift Laboratories case, decided matter pertaining to ...View More

Carriage fees received for broadcasting channels classifiable under BAS & not BSS

Carriage fee received for broadcasting channels taxable under Business Auxiliary Service (BAS); Holds better quality of channel enhances viewership of channel amounting to "promotion of channel"; Reje...View More

Allows tax credit on factory shed construction; Distinguishes Larger Bench ruling

Allows credit of service tax paid on construction services used for setting up coal shed in factory; Holds construction of shed for storage of coal a necessity for manufacture of final products and th...View More

Allows service tax refund on services wholly consumed within SEZ

Allows refund of service tax remitted in relation to services (like architects, interior decorator and consulting engineer) wholly consumed within SEZ; Notification No.15/2009-ST replaced clause (c) o...View More

Allows full credit of service tax despite short payment of invoice value 

Allows CENVAT credit of full service tax despite short payment of invoice value to service provider; Holds credit cannot be reduced when service tax paid to Govt. by service provider has not varied; R...View More

Allows CENVAT credit on capital goods used in erection of paint shop

Allows capital goods credit of items falling under Chapter 85 used for erection of paint shops; Rejects Revenue’s contention that credit not available since goods used for paint shop, an immovab...View More

Provision of cold storage facility a 'C&F' service; Demand hit by limitation 

Provision of cold storage facility pursuant to Clearing & Forwarding agreement taxable under ‘Clearing & Forwarding’ services; Perishable nature of frozen products necessitates sto...View More

Excise duty paid on non-receipt of goods refundable without recourse to CENVAT credit 

Upholds excise duty refund on receipt of goods removed for testing purpose, beyond stipulated time limit in terms of Rule 16C of Central Excise Rules, 2002; Rejects Revenue’s contention that ass...View More

Denies input duty refund on export of exempt goods; Distinguishes own ruling 

Rejects refund of duty paid on inputs used in manufacture and export of peanut butter, an exempted product; Refund not available as credit inadmissible against exempted final product in terms of Rule ...View More