CESTAT Rulings


Credit note subsequent to sale cannot overcome 'unjust enrichment'; Denies duty refund 

CESTAT rejects Videocon's excise duty refund claim on higher discounts offered by depot than those offered at factory; Subsequent issue of credit notes to customers to pass duty burden cannot help ove...View More

General MBA course not 'vocational training' by "any imagination", denies ST exemption 

CESTAT denies 'vocational training' service tax exemption to Post Graduate Diploma in Management (PDGM) course; 100% employment / self-employment not decisive to determine whether Course or Institute ...View More

Absent upgradation, software maintenance taxable as 'repair' service, Distinguishes SAP India ruling 

CESTAT upholds service tax on software maintenance services under category of "Maintenance or Repair Service" u/s 65(64) of Finance Act; Rejects assessee's contention that such service classifiable un...View More

Mandatory 'donation' on hall booking falls within service tax net, Upholds penalty

Donation received towards booking of hall for social functions includible in gross amount of "mandap keeper services"; Rejects assessee's contention that donation cannot be construed as 'consideration...View More

Sodexo vouchers not akin to debit cards, taxable as 'BAS' pre-2006 

CESTAT upholds service tax on charges collected towards Sodexo meal / gift vouchers from affiliate restaurants, other establishments under "Business Auxiliary Service" (BAS) w.e.f July 1, 2003 (as ame...View More

Follows HC ruling in Cadila, Allows CENVAT credit for courier services 

CESTAT allows CENVAT credit on courier services used for despatching business documents beyond place of removal of goods; Such services being in or in relation to manufacture, covered under inclusive ...View More

Utilising education cess to pay excise duty amounts to credit mis-utilisation 

Payment of basic excise duty (BED) by transfer of Education Cess and Secondary and Higher Education Cess credit, amounts to wrong utilisation of credit; Such irregular utilization of credit, though re...View More

LNG import through chartered vessels "deemed sale", not "tangible goods supply" service 

Charter of tankers / vessels for liquified natural gas import from abroad a “deemed sale”, not taxable as “supply of tangible goods for use” (STGU) service u/s 65(105)(zzzzj) o...View More

Rejects contract split; Cargo unloading, barging activities at port taxable under CHS

Activities of stevedoring, unloading cargo from ship to barges and then to trucks/rails a composite activity, taxable under “Cargo Handling Service” (CHS);  Rejects assessee's  s...View More

Allows DEPB shipping bill conversion into drawback, Revenue's 7 years inaction intolerable 

CESTAT allows conversion of DEPB shipping bill into Drawback shipping bill, as per Rule 12 of Drawback Rules; DEPB shipping bill requires higher amount of rigour as compared to drawback shipping bill;...View More