CESTAT Rulings


Quashes order imposing duty on alleged clandestine removal absent furnishing relied upon documents 

CESTAT sets aside order confirming demand of duty on alleged clandestine removal of goods without observance of principles of natural justice since copies of relied upon documents (RUDs) in the show c...View More

Quashes order imposing duty on alleged clandestine removal absent furnishing relied upon documents 

CESTAT sets aside order confirming demand of duty on alleged clandestine removal of goods without observance of principles of natural justice since copies of relied upon documents (RUDs) in the show c...View More

Quashes demand on constructing residential complex absent 'layout' consideration; Commercial shops leasing taxable 

CESTAT sets aside service tax demand under ‘construction of residential complex’ service category absent consideration of layout by Adjudicating Authority to examine whether houses so cons...View More

Serving food to Club members at rented premises, not 'outdoor catering service' 

CESTAT dismisses Revenue appeal, upholds order of Commissioner (Appeals) who dropped service tax demand under ‘outdoor catering service’ category on service of food in the premises of Noid...View More

Supply of furniture, fixtures, lights by pandal / shamiana contractor, liable to service tax 

CESTAT holds that supply of furniture, fixtures, floor covering, and lighting during Rajasthan Diwas and like functions, constitutes ‘pandal or shamiana contractor’ service taxable u/s 65(...View More

Affirms liability on commission towards parent company's corporate guarantee; Agency commission exempt

CESTAT confirms service tax liability on commission paid to parent company in lieu of corporate guarantee executed in favour of Indian banks for facilitating lending of funds to assessee; Notes that a...View More

Absent representational right by NIXI to accredited registrars, 'franchise service' demand unsustainable 

CESTAT sets aside service tax demanded on fees collected by domain registration company (assessee) from registrars towards accreditation, as consideration for rendering ‘franchisee services&rsqu...View More

Accepts proportionate credit reversal towards exempted banking services; Rule 6 'options' not enforceable 

CESTAT grants respite to public sector bank, sets aside service tax demand towards non-reversal of CENVAT credit equal to 6% of value of exempted services rendered during the period April 2009 to June...View More

Allows VAT subsidy deduction from transaction value; Follows coordinate bench ruling 

CESTAT allows deduction of VAT subsidy from assessable value of manufactured goods, for the purpose of discharge of excise duty under Central Excise Act; Follows coordinate bench ruling in Shree Cemen...View More

Allows rebate; No 'unjust enrichment' in inbound roaming services to foreign telcos

CESTAT allows rebate claims in respect of international inbound roaming services rendered to subscribers of Foreign Telecom Operators (FTOs), under Rule 5 of Export of Service Rules; Observes, when as...View More