CESTAT Rulings


Cess-Credit lying unutilized as on June 30, 2017, being assessee’s money, refundable in 'cash' 

CESTAT Ahmedabad allows refund claim of Education Cess (E-Cess) and Higher Secondary Education Cess (SHE-Cess) lying in balance as on February 28, 2015 and carried forward till June 30, 2017, depicted...View More

No liability under RCM on 'media rights' acquired to broadcast cricket matches outside India

CESTAT Allahabad sets-aside demand under ‘Commercial Exploitation of Rights of Sports Events’ u/s 65(105)(zzzzr) on ‘Media/Broadcasting rights’ acquired for broadcasting cricke...View More

Service tax levy unsustainable on VAT-paid goods component in composite 'works-contract'

CESTAT Chennai rules that no service-tax can be levied on goods component in composite works contract where value of contract has already been split notionally as per state law and VAT has been paid o...View More

Amount received towards 'earnest money' forfeiture, compensation for 'non-delivery' of goods, not taxable

aCESTAT Bangalore sets-aside order raising service-tax demand with respect to amount received on account of forfeiture of earnest money and sum received as compensation for non-delivery of goods, on f...View More

Duty-demand in cash disregarding payment through CENVAT unsustainable in view of amended Rule 8(3A)

CESTAT Delhi holds that assessee is not required to pay Central Excise duty again through cash or account current in respect of goods cleared, which was paid by using CENVAT credit observing that the ...View More

Sets-aside confiscation of imported goods for 'venial breach' of not furnishing IEC code

CESTAT Delhi sets-aside confiscation order in respect of raw materials meant for “railway project of Government of India” for mere non-furnishing of IEC code at the time of filing bill of ...View More

Directs Registry to accept Sony’s appeals in BoE reassessment matter not involving additional-duty payment

CESTAT Bangalore directs Registry to accept appeals filed by assessee and duly assign appeal numbers for listing on finding that defect memos issued by Registry shall not stand for scrutiny; Basis the...View More

No duty on aluminium-dross/skimming generated during motor-vehicle parts' manufacture; follows SC ratio

CESTAT, Mumbai holds that generation of aluminium dross and skimming in the manufacture of aluminium castings/parts of motor vehicles does not amount to manufacture and is not liable to duty, follows ...View More

Compensation received by Javed Akhtar in copyright infringement case not towards service, directs refund

CESTAT Mumbai holds that amount received by assessee (Javed Akhtar) as out of Court settlement in a suit filed jointly with another co-writer for copyright infringement is not for any services rendere...View More

Exemption-Notification to be read without putting word from Budget-Speech/Publisher-Heading

CESTAT observes that “notification has to be read without putting anything either from the budget speech or any heading given by the publisher”, thereby, extends exemption benefit on impor...View More