CESTAT Rulings


Grants relief to KPMG, allows CENVAT credit on input services 

CESTAT allows CENVAT credit of ‘management, maintenance or repair services’, ‘employee medi-claim services’, ‘rent-a-cab services’ and ‘car parking services&r...View More

Follows Eicher ruling, Accepts additional discount on related party imports 

Rejects Revenue's 'additional discount' argument on related party imports; Accepts transaction value of imports for levy of customs duty; Additional discount offered by foreign related party supplier ...View More

Allows adjustment of outstanding interest against sanctioned rebate claim 

CESTAT allows adjustment of outstanding interest dues against rebate claim sanctioned; Assessee barred from challenging the merits of an earlier dispute in a proceeding involving a different issue; Co...View More

Can't deny proportionate input tax credit against bad debts on output services 

Reversal of input service tax credit not required against bad debts arising on output services; No provision in CENVAT Credit Rules to deny proportionate credit on input services utilised in providing...View More

No service tax on 'foreign university courses' if recognized degree also offered

Service tax not applicable on unrecognized clinical medicines courses offered by Institute of Clinical Research (India) in collaboration with foreign university, since Institute also provided degree c...View More

Service tax on ATM certification services attracted even before specific amendment

ATM software and security certification services rendered before May 1, 2006 attract service tax under “Technical Inspection and Certification Services”; Rejects assessee's plea that servi...View More

Rejects CENVAT credit distribution from HO without "Input Service Distributor" registration

CENVAT Credit inadmissible if distributed by registered office to manufacturing unit, without obtaining Input Service Distributor ('ISD') registration or without issuing invoices as per statutory prov...View More

Manufacturer to pay interest on CENVAT Credit wrongly taken despite non-utilization

Dr. Reddy's Laboratories (manufacturer) liable to pay interest on CENVAT Credit wrongly taken despite its subsequent reversal; Under Rule 14 of CENVAT Credit Rules, 2004, interest payable on credit "w...View More

Allows service tax credit on rent-a-cab and air travel agents services

CENVAT credit for input service tax paid on rent-a-cab and air travel agents' services allowed; Input services are used in relation to the manufacture of the final product; &n...View More