CESTAT Rulings


Rules on credit eligibility on excavation, painting, erection services, office-furniture' for factory use  

CESTAT Bangalore partially allows the appeal of assessee by only permitting CENVAT credit on Office Furniture used in the office within the factory premises in connection with expansion of Plant for m...View More

Denies cash-refund of KKC carried forward from pre-GST era; Relies upon HC precedents 

CESTAT Hyderabad upholds lower authority’s order of Commissioner (A) that confirmed the original order denying cash refund of CENVAT credit of Krishi Kalyan Cess (KKC) carried over from pre-GST ...View More

Mycorrhiza Roots Soluble Powder not classifiable as ‘plant growth regulator’ 

Assessee is into research and development of biotechnology products as well as their import and distribution in the domestic market; In these cross-appeals, order for demand of short levy of duty and ...View More

Cannot deny exemption on PSF made from 'PET' bottle-scrap despite 'popcorn waste' usage 

CESTAT Delhi sets-aside order denying the manufacturer of Polyster Staple Fiber (PSF) central excise exemption/concession benefit under Sr. No. 172A of Notification dated March 17, 2012 upto July 10, ...View More

Quashes steamer-agent's refund-claim rejection w.r.t. service-tax paid on ocean-freight on time-bar ground 

CESTAT Ahmedabad dismisses rejection of refund of service tax paid by assessee (steamer agent providing services to foreign based vessel owners/ shipping lines) on ocean freight charges, on limitation...View More

Cannot deny rebate claims to unit having utilized ‘specified services’ for exports despite EOU-Notification violation

CESTAT Chennai allows assessee (an 100% EOU) to take rebate in respect of services like transportation charges, stuffing of cargo, CHA, THC etc used in connection with export of ‘Cut...View More

E-learning courses provided to overseas entity not OIDAR service; Allows export benefit 

CESTAT Bangalore refuses to classify e-learning content developed and supplied by the Assessee to its counterpart in USA as ‘Online Information and Database Access or Retrieval Service (OIDAR)&r...View More

Construction of residential complexes by sub-contractor for Govt. bodies not taxable 

CESTAT Ahmedabad dismisses Revenue’s appeal, upholds Commissioner’s order that dropped the demand of service tax on a sub-contractor (assessee) who constructed residential complexes for Go...View More

SCN demanding Excise-duty instead of Customs-duty on EOU to DTA clearances 'void-ab-initio' 

CESTAT Ahmedabad quashes imposition of Central Excise Duty demanded in lieu of Customs duty on imported goods obtained duty free, cleared to Domestic Tariff Area (DTA) units from Assessee’s...View More

Quashes extended-period demand on mixing of 'bought-out' Fine Crumb Rubber' with Sulphur, Finawax C 

CESTAT Ahmedabad holds that the activity of mixing of bought out of Fine Crumb Rubber with 5 % sulphur /yellow powder and 2% Finawax C does not amount to manufacture of new excisable goods,&...View More