CESTAT Rulings


Imported 'Lithium-ion battery' for Tractor export qualifies as Automotive Battery for DFIA Scheme benefits 

CESTAT Hyderabad dismisses Revenue's appeal and upholds the adjudicating authority's decision, confirming that the assessee is eligible for duty exemption under Notification No. 25/2023-CUS for import...View More

Sets-aside cryptic/presumptive order affirming liability under manpower-supply on labour charges invoice 

CESTAT Chennai sets aside cryptic and non-speaking order confirming demand against assessee (manufacturing and supplying flush doors) under Manpower Recruitment of Supply Agency (MRS) service on labou...View More

Allows credit on Insurance Services, however denies w.r.t. rent-a-cab against telecom tower maintenance service 

CESTAT Mumbai sets aside lower authority’s order to the extent it denies CENVAT Credit to assessee (providing output service of maintenance of various telecom towers) in respect of Insurance Ser...View More

Citing settled law, allows credit on outward-freight charges for FOR-basis sale/delivery 

CESTAT Mumbai finds the assessee (a manufacturer of automotive components) eligible for CENVAT credit on the service tax paid for outward freight charges ie Goods Transport Ag...View More

Providing VFX, post-production services to overseas media houses, with remote limited access, an 'export' 

CESTAT Mumbai rules that providing VFX and post-production services to international film production and media houses, with restricted electronic access (i.e. access restricted through user ID an...View More

Hyundai’s extended-warranty scheme ‘a promise to do an act’, taxable from July 2012 

CESTAT Chennai upholds service tax demand on charges collected from dealers towards Extended Warranty Scheme (EWS) offered to customers under normal period on finding that the EWS is like a ‘ass...View More

Upholds Biofos Mono Calcium Phosphate re-classification; Highlights Assessee's deliberate attempt to mis-classify 

CESTAT Ahmedabad on observing that there has been a deliberate attempt on the part of the Assessee to classify the imported Biofos Mono Calcium Phosphate (BMP) in bulk under CTH 2309 9090 instead of C...View More

CVD paid on re-import post GST refundable in cash: Distinguishes Rungta Mines ratio 

CESTAT Mumbai allows cash refund of Additional Duty of Customs (CVD) paid @ 12.5% on re-import of the antidiabetic drug ‘Metformin HCL BP’, in terms of Section 142(3) of the CGST Act 2017,...View More

Allows exemption for Railway sidings; Rejects Revenue's private-public artificial distinction 

CESTAT Kolkata quashes denial of exemption benefit under Notification no. 25/2012 – ST dated June 20, 2012, on services received by Cement Corp. of India Limited (CCIL) from Indian Railways for ...View More

Immovable property renting by Municipality taxable? Remands matter for considering jurisdictional HC judgments 

CESTAT Chennai allows appeals by Municipality by way of remand to decide whether “Municipality is liable to pay service tax under Renting of Immovable Property Services as well as other demands....View More