CESTAT Rulings


Refund requires re-assessment, cannot claim basis another assessee’s judgment; Reverses Micromax's sanctioned refund 

CESTAT Delhi reverses orders sanctioning refund of Additional Duty of Customs @ 1% or 2% to Micromax Information Ltd (Assessee) regarding import of mobile phone handsets of CTH 8517 on payment of Addi...View More

‘Interest collection’ from borrowers for assignment of loan portfolios not liable to service tax 

CESTAT Kolkata holds that assignment of loan portfolios is a 'sale transaction' not leviable to service tax, rejects appeal by Revenue; Dismisses Revenue's contention that assessee is not merely trans...View More

Service tax on immovable property renting valid till held ultra vires by constitutional court 

CESTAT Delhi holds that “Unless the levy of service tax on renting of immovable property service is held to be ultra vires by any constitutional court, it will continue to be a valid levy.&rdquo...View More

Dismisses Revenue’s appeal on classification of Spices Mixtures -“Suhana”,“Ambari” 

CESTAT Mumbai upholds classification of ‘spice mix’ (a mixture of spices with other substances specific to various Indian curries) as sought by Assessee under Chapter Heading 09109100 that...View More

Upholds Revenue’s order confirming demand on works-contract services provided by Orient-paper-mills 

CESTAT New Delhi dismisses appeal filed by the Orient Paper Mills (Assessee) upholding demand of service-tax under RCM on bundled services received by the Assessee for setting up of new tissue paper m...View More

Airbnb's promotion, marketing services to overseas-entity not ‘Intermediary’; Laments Revenue's contrary stand 

CESTAT Chandigarh grants refund of unutilized CENVAT credit claimed by Airbnb-India (Assessee) in respect of services provided to overseas company for the period April to June 2017 classifying su...View More

Affirms 18% IGST levy on lithium-ion batteries imported by Flextronics; Drops interest 

CESTAT Chennai confirms IGST at 18% to be paid on the import of lithium-ion-batteries by Flextronics (Assessee) assembled in cellular phones post insertion of Sl. No. 376AA of Schedule – III of ...View More

CENVAT-credit on LPG-bottling eligible; Embarks on effect of Rule repeal 

CESTAT Chennai remands the matter back to jurisdictional adjudicating authority for de novo adjudication proceedings to “determine the extent to which the cenvat credit has been taken on the ser...View More

Allows refund of unutilized CENVAT -credit disclosed in the revised ST-3 returns for subsequent period 

CESTAT Allahabad allows refund claimed by the Assessee in respect of unutilized CENVAT credit that was availed beyond the due date prescribed for filing revised ST-3 returns; Taking strength ruling in...View More

‘Quilt Panels’ emerging during rubberized coir sheets manufacturing, not ‘manufacturing’ 

CESTAT Bangalore rules that ‘quilt panels’ manufactured and captively consumed in the production of rubberized coir mattresses are not independently marketable and hence not excisable; Hol...View More