CESTAT Rulings

Advising foreign clients on investments in Indian real-estate cos. constitutes 'service export'

Delhi CESTAT allows refund of unutilized input services credit under Rule 5 of CENVAT Credit Rules r/w Notification No. 5/2006-CE (NT) against advisory services to clients situated abroad with respect...View More

Constructing Commonwealth Games parking facility not "works contract service"; Employee deputation non-taxable 

Construction of parking facility for Delhi Municipal Corporation for Commonwealth Games 2010 not taxable as ‘works contract service’; CESTAT holds that said service category covers only ci...View More

Upholds CENVAT credit reversal on capital goods destroyed at sister unit's premises

CESTAT upholds CENVAT credit reversal on ‘capital goods’ cleared under Rule 4(5)(a) of CENVAT Credit Rules, 2004 (CCR) to sister unit and not returned within stipulated period of 180 days ...View More

Dutiability of re-packed 'talc powder' determinable through classification; Directs fresh adjudication

CESTAT sets aside excise duty demand on activity of re-packing of talc powder (soap stone) from bulk to small packs and affixing brand name, stating that it was premature to conclude on said aspect wi...View More

Packing box made of 'plain duplex board' not classifiable as 'corrugated paper' box

CESTAT upholds classification of packing box made of 'plain duplex board' as "other packing containers" (not of corrugated paper/paper board) under Central Excise Tariff Heading (CETH) 4819.19, liable...View More

Quashes levy on equipment 'operating lease' & reimbursements to fund own sales promotion

CESTAT sets aside demand under ‘Banking and Other Financial Service’ (BoFS) in respect of ‘operating lease’ of equipment and machines and 'Business Auxiliary Service' (BAS) in ...View More

Quashes adjudication order for lack of 'jurisdiction' despite ineligibility of import exemption 

CESTAT disallows customs duty exemption under Notification No. 24/2005-Cus on import of raw materials such as copper strips, copper tuber, polythene compound, for manufacture of RF Feeder Cables; Reje...View More

Reverses common services credit availed by one unit post amendment to Rule 7

CESTAT upholds reversal of CENVAT credit where credit of common input services availed at one unit instead of distributing to all, in terms of amendment to Rule 7(d) of CENVAT Credit Rules w.e.f. Apri...View More

Trademark license fee linked to distributorship, not 'sale condition' for importing eyewear

CESTAT finds no merit in Revenue appeal challenging order of Adjudicating Authority who dropped demand under Rule 10(1)(c) of Customs Valuation (Determination of Value of Imported Goods) Rules 2007 fo...View More

Loan documentation processing services provided by auto dealers not taxable as 'BAS'

CESTAT holds that documentation processing services provided by automobile dealers for vehicle funding is not taxable as ‘business auxiliary service’ (BAS); Accepts assessee’s conten...View More