CESTAT Rulings


Allows immediate, unconditional re-export of harmful insecticides 

CESTAT Allahabad in appeal concerning wrong shipment of insecticides, quashes order rejecting re-export of insecticides on finding that refusal to allow re-export is founded “merely on assumptio...View More

FOB value redetermination beyond Customs authorities' competence; Export incentives payable on exporter's declared value 

CESTAT Delhi sets aside Revenue's re-determination of FOB value for Readymade Garments exports, ruling that since FOB value represents the mutually agreed price between buyer and seller, Customs autho...View More

Standalone hostel fee for non-residential courses exempt, not construable as commercial coaching service 

CESTAT Kolkata holds that standalone accommodation service in a hostel for residential purposes would squarely fall within the periphery of exemption in terms of ‘renting of immoveable property ...View More

Auto dealer collecting ‘Booking Cancellation Charge’ not ‘consideration’ towards service; Quashes demand 

CESTAT Allahabad holds that no service tax is leviable on the authorized dealer (Assessee) of Hyundai Motors India, deducting booking cancellation charges in respect of advance booking made by custome...View More

No excise-duty payable on Flue Gas generated during coke manufacturing 

CESTAT Kolkata hold that the flue gas which is generated in the manufacture of coke is not manufactured product, therefore, duty is not payable; Follows own ruling in Tata Steel that was issued in ass...View More

Restores excess duty refund on iron-ore export; Rejects Commissioner(A)’s order as contrary to SC Ruling & Circular 

CESTAT Hyderabad sets aside order of Commissioner (Appeals) that reversed the refund of excess export duty by rejecting the transaction value declared by Assessee for export of WMT of Iron Ore Fines, ...View More

Upholds dropping of demand on Affiliation fees & immovable property rent collected by Rani Durgavati University 

CESTAT Delhi affirms Commissioner(A) order, dropping service tax demand on Rani Durgavati Vishwavidyalaya, Jabalpur (a Central University) in respect of affiliation fees charged from educational insti...View More

Non-mentioning technicalities of inputs for exporting panmasala, tobacco, not non-compliance 

CESTAT Delhi in appeals pertaining to availment of Duty Free Import Authorization (DFIA) Scheme, for exporting pan masala, tobacco (goods), holds that goods were free exportable and cannot be called a...View More

Drops demand on construction of ‘residential houses’ being individual houses; Sustains exemption 

CESTAT Chennai upholds exemption on construction of residential houses not falling within the definition of ‘residential complex’ as defined u/s-65(91a) of the Finance Act, 1994 for the pe...View More

Land conversion charges paid to RIICO not taxable; Allows refund u/s 104 of Finance Act 

CESTAT Delhi rejects Revenue's appeal against original order granting service tax refund to 100% EOU (Assessee) u/s 104 of Finance Act, 1994 for land conversion charges (industrial to commercial) paid...View More