CESTAT Rulings


Remands credit availability for factory construction services again, citing identical language in the new order 

CESTAT Ahmedabad remands the matter of CENVAT credit on ‘erection, commissioning or installation service’ and ‘real estate agent service’ utilised in connection with factory bu...View More

Allows refund of Education & Krishi-Kalyan-Cess to Tata-Sons; Follows own ruling noting contradictory verdicts 

CESTAT Mumbai allows refund to Tata Business Excellence Group (a division of Tata Sons/assessee) of unutilized education cess, secondary & higher education cess and Krishi Kalyan Cess (Cesses) lyi...View More

Sharing of CAT-scores by IIMs with non-IIM institutions not ‘Mailing List Compilation Service’ 

CESTAT Bangalore allows IIMs appeal, sets-aside service-tax demand along with interest and penalty levied on fees collected by Indian Institute of Management, Kozhikode (IIM) from non-IIM institutions...View More

Provisions governing limitation for refund applies strictly notwithstanding mistake of law/fact 

CESTAT Hyderabad sustaining Revenue’s order rejecting the refund of tax paid under mistake of law/fact, on the ground of limitation, dismisses appeals filed by Assessee; Referring to the slew of...View More

Overlooking procedural lapses, allows GM refund of duty and cess on vehicles cleared as Taxis 

CESTAT Ahmedabad allows General Motors India (assessee) refund of 20% of excise duty and infrastructure cess paid on vehicles cleared after being registered as Taxi, finding that the substantive condi...View More

Export proceeds receipt date, not input-service invoice, key for reckoning limitation of unutilized CENVAT-credit refund 

CESTAT Delhi quashes Revenue’s order rejecting refund of unutilized Cenvat credit claimed by the Assessee(a 100% EOU providing I-T services) by reckoning the time-limit of one year ingrained in ...View More

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