CESTAT Rulings


CENVAT credit a vested right; Allows refund of 'Education Cess' balance post GST

CESTAT Delhi holds manufacturer of clinker and cement “clearly entitled” to refund of  balance amount of credit on Education Cess (EC) and Secondary and Higher Education Ces...View More

Denying conversion benefit of shipping bills to advance license SBs, 'clearly unacceptable'

CESTAT, Bangalore holds denial of benefit of conversion of shipping bills (SBs) to Advance License (AL) SBs as “clearly unacceptable and not in terms of spirits of Section 149”;&...View More

Allows refund of service-tax paid on upfront amount on long term industrial land lease

CESTAT Bangalore sets-aside refund rejection of service tax paid on upfront amount on long term lease of industrial lands taken from Kerala Industrial Infrastructure Development Corporation (KINF...View More

Providing ‘clinical genomic analysis report’ of blood-samples to foreign client, qualifies as ‘export-of-service’

CESTAT Bangalore holds that conducts analytical tests on samples viz.  blood, tissues etc. for foreign client for identification of genetic patterns and linkages of specific diseases or...View More

Denies refund of service-tax paid on Foreman Commission claimed under VCES

CESTAT Bangalore dismisses assessee’s appeal upholding rejection of refund claim sought under the Voluntary Compliance Encouragement Scheme, 2013 (the Scheme/VCES) finding no reason to interfere...View More

Allows FTA benefits to non-legal gold coins, holds them as freely importable

CESTAT, New Delhi quashes Revenue’s order classifying the imported gold coins (round)(other than legal tender) under CTI 7118 90 00 [cover gold coin, not being...View More

Duty demand on scrap being leftovers of packing material "highly improper and illegal”

CESTAT Delhi holds demand of duty on scrap being the leftovers of packing material or worn out parts of consumables as “highly improper and illegal”, uncovers that same "is non-excisable b...View More

Extends DFIA benefits on 'Wheat Gluten' used as input for export of 'Biscuits'

CESTAT Ahmedabad quashes order denying duty free benefits on 'Vital Wheat Gluten Flour' used as input for manufacture of Biscuit, as imported goods satisfy the description, value and quantity mentione...View More

Sanctioned refund recovery contrary to principles laid by HC; Allows appeal against Commissioner's order

CESTAT Bangalore holds recovery of sanctioned refund as contrary to the principles laid down by various HCs; Assessee is impugning the order of Commissioner (Appeals) which allowed Revenue’s app...View More

Extends area-based exemption on goods treated and marketed to consumer as "Nail Enamel"

CESTAT, New Delhi holds assessee eligible to area-based exemption on goods “Nail Enamel” observing that treatment undertaken amounts to Manufacture as per Section 2(f) (iii) of Central Exc...View More