CESTAT Rulings


Providing ‘clinical genomic analysis report’ of blood-samples to foreign client, qualifies as ‘export-of-service’

CESTAT Bangalore holds that conducts analytical tests on samples viz.  blood, tissues etc. for foreign client for identification of genetic patterns and linkages of specific diseases or...View More

Denies refund of service-tax paid on Foreman Commission claimed under VCES

CESTAT Bangalore dismisses assessee’s appeal upholding rejection of refund claim sought under the Voluntary Compliance Encouragement Scheme, 2013 (the Scheme/VCES) finding no reason to interfere...View More

Allows FTA benefits to non-legal gold coins, holds them as freely importable

CESTAT, New Delhi quashes Revenue’s order classifying the imported gold coins (round)(other than legal tender) under CTI 7118 90 00 [cover gold coin, not being...View More

Duty demand on scrap being leftovers of packing material "highly improper and illegal”

CESTAT Delhi holds demand of duty on scrap being the leftovers of packing material or worn out parts of consumables as “highly improper and illegal”, uncovers that same "is non-excisable b...View More

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