CESTAT Rulings


Extends DFIA benefits on 'Wheat Gluten' used as input for export of 'Biscuits'

CESTAT Ahmedabad quashes order denying duty free benefits on 'Vital Wheat Gluten Flour' used as input for manufacture of Biscuit, as imported goods satisfy the description, value and quantity mentione...View More

Sanctioned refund recovery contrary to principles laid by HC; Allows appeal against Commissioner's order

CESTAT Bangalore holds recovery of sanctioned refund as contrary to the principles laid down by various HCs; Assessee is impugning the order of Commissioner (Appeals) which allowed Revenue’s app...View More

Extends area-based exemption on goods treated and marketed to consumer as "Nail Enamel"

CESTAT, New Delhi holds assessee eligible to area-based exemption on goods “Nail Enamel” observing that treatment undertaken amounts to Manufacture as per Section 2(f) (iii) of Central Exc...View More

Payment to Distributors for grant of theatrical rights not taxable as immovable property renting

CESTAT, New Delhi sets aside Revenue’s order levying service-tax on Assessee under ‘renting of immovable property’ service for amount paid to Distributors for grant of theatrical rig...View More

Allows warehousing extension after permitted period expiry, bonded goods re-export without duty

CESTAT Ahmedabad extends warehousing period for 6 months and allows re-export of warehoused goods (imported plant & Machineries/equipments) which were not cleared for home consumption while observ...View More

Receipt by Nodal-Agency for payment to vendor towards project-cost not ‘consideration for service’

CESTAT Delhi quashes demand on amount received by Nodal Agency (assessee) from State Government Departments for paying the vendor contracted to execute/complete public benefit projects finding that su...View More

Services relating to "Footwear" classifiable as “fashion designing”, not taxable under RCM

CESTAT, Allahabad holds that services (like prototypes, designs, information about new and innovated materials and components and patterns of footwear) received from foreign parties by an export-orien...View More

Remits matter for proper report on unutilised CENVAT credit on transfer

CESTAT Delhi remands the matter to the Adjudicating Authority for proper report from jurisdictional Central Excise Authority for the purpose of transfer of unutilised CENVAT Credit from assessee&rsquo...View More

Collection charges/facilitation fees retained for allowing usage of Hospital’s Infrastructure not BSS

CESTAT Delhi holds that ‘collection charges/facilitation fee’ retained by assessee-hospital by virtue of pre-determined contract to share revenue with contracted doctors/professionals/ con...View More

Revenue's rejection of part-payment of dues under VCES Scheme via cheque unsustainable

CESTAT Chennai allows assessee to make part payment of 50% of declared tax dues under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) via cheque on the last date of scheme, i.e. Dec...View More