CESTAT Rulings


Allows exemption to clearance against ICB without insistence on customs notification conditions satisfaction

Chennai CESTAT allows clearance of industrial valves without payment of duty against International Competitive Bidding (ICB) in terms of Exemption Notification No.6/2006-CE; Rejects Revenue’s pl...View More

Extends credit to 100% EOU, however, denies credit of service tax paid under VCES 

Delhi CESTAT allows CENVAT credit of Rs. 2.78 crores (approx.) to assessee, a 100% EOU in respect of inputs and capital goods procured from indigenous suppliers on payment of duty, relies upon co-ordi...View More

Directs CENVAT credit reversal on surplus electricity wheeled out to Grid for consideration 

CESTAT dismisses assessee’s appeal, disallows CENVAT credit in respect of surplus electricity wheeled out to Chhattisgarh Grid on payment of consideration; States that, electricity cannot be con...View More

'GTA service' credit inadmissible beyond 'place of removal', interprets 'input service' definition 

CESTAT upholds recovery of CENVAT credit availed by assessee in respect of service tax paid for outward transportation of goods from 'factory gate' to customer’s premises; Perusing “input ...View More

'Interchange fees' received by Issuing Bank not taxable as 'Credit Card Service', distinguishes LB 

CESTAT rules in favour of assessee, holds ‘interchange fees’ received by Issuing Bank (i.e. assessee) from Acquiring Bank as a result of transaction by a credit card holder not taxable as ...View More

Services not confined to 'support', a Management Consultancy, Rule 6(5) credit restriction inapplicable

CESTAT holds that services of assisting/helping foreign company located outside India in procuring orders from India and facilitating sale of imported goods to customers in India, constitutes an &lsqu...View More

Upholds demand on training provided under franchise arrangement, miscellaneous and undeclared income 

CESTAT partly allows assessee’s appeal, sets aside demand under Commercial Training and Coaching Services (CTCS) qua income from insurance company (for providing training to insurance agents), a...View More

Allows full credit of service tax paid, part retention towards performance guarantee irrelevant

Delhi CESTAT dismisses Revenue’s appeal, allows credit of service tax paid to contractor despite fact that part amount retained/withheld on account of performance guarantee: Rejects Revenue&rsqu...View More

Rejects SAD refund claim filed beyond one year, distinguishes Sony India ruling

Delhi CESTAT allows Revenue's appeal, rejects assessee’s refund claim of Special Additional Duty of Customs (SAD) leviable under sub-section 5 of Section 3 of Custom Tariff Act, 1975, filed afte...View More

Absent duty evasion intent, extended period demand unsustainable on advance deposit forfeited 

Delhi CESTAT quashes invocation of extended limitation period for demand raised on amount of forfeited advance security received by assessee for manufacture of Gravures Cylinders required for printing...View More