CESTAT Rulings


Multiple declarations of stock outside premises permissible, Allows transitional one-time credit 

Allows transitional one time credit under Rule 9A of CENVAT Credit Rules, 2002 on input stock lying outside registered premises as on April 1, 2003; Govt's intention was to allow manufacturers to clai...View More

Rejects simultaneous penalty u/s 76 & 78; Distinguishes Bajaj Travels ruling 

Simultaneous penalties not imposable for service tax defaults u/s 76 and u/s 78 of Finance Act, 1994 for period prior to May 10, 2008, when show-cause notice issued after May 10, 2008; Proviso added t...View More

CENVAT available on 'to and fro' transportation services from place of service receiver   

Allows CENVAT Credit on Goods Transport Agency Services, used for transportation of tyres to and fro from place of service receiver, for purpose of retreading of tyres at the premises of service provi...View More

Tax paid under reverse charge different from input tax, Allows refund claim 

Allows refund of service tax paid under reverse charge mechanism, u/s 66A of Finance Act, 1994, filed within 1 year from date of payment of duty; Claim of refund under Notification No. 41/2007 cannot ...View More

Receipt of consideration relevant not date of exports, Allows refund claim 

Date of receipt of consideration and not date of provision of service, relevant for determination of date of ‘export of service’ as per Export of Service Rules, 2005; Export of service is ...View More

No excise duty on 'incidental charges' on depot sale before May 2003 

Rejects differential duty demand on incidental charges viz., freight and insurance, incurred during stock transfer of goods from factory to depot for period from July 1, 2000 to May 13, 2003; Definiti...View More

Employees deputed to group company not manpower supply; Follows Paramount Communication ruling 

Deputation of employees to group company by manufacturer, as a measure to reduce cost, not taxable under Manpower Recruitment Supply Agency (MRS) Services (Sec 65(105)(k) of Finance Act, 1994); Only "...View More

Car parking facility at Airport taxable under 'Airport Service'; Upholds penalty 

‘Car parking facility service’ provided at airport, under agreement with Airport Authority of India (AAI), attracts service tax under category of Airport Service u/s 65(zzm) of Finance Act...View More

No service tax on free supplies by service recipient for construction service 

Value of goods / material supplied 'free of cost' by service recipient for services of "construction of commercial or industrial complex" not includible in computation of taxable value; Such value nei...View More

Employee insurance mandatory, Tax credit available on group insurance premium 

Allows input service credit on group insurance / mediclaim / life insurance policy premium for assessee’s employees; Provision of insurance to employees being mandatory under Sec 38 of Employees...View More