CESTAT Rulings

Pre-fixed "allowed loss" component in Petronet's re-gasification agreement not liable to service-tax

CESTAT rules in favour of Petronet LNG Ltd, holds that no service tax can be levied on the value of pre-fixed quantum of LNG identified in the regasification agreement with customers towards “al...View More

Transportation without issuing consignment note, not GTA service; Rejects service-tax applicability

CESTAT allows assessee’s appeal holding that the transport contractors rendering the coal transportation services in mines without issuing consignment notes would not constitute ‘Goods Tra...View More

Procedural lapse cannot be a basis for denying CENVAT credit, allows refund

CESTAT holds that Appellate Authority travelled beyond the show-cause notice while remanding assessee's refund claim for de novo consideration, observes that the show-cause notice was issued only on t...View More

Allows job worker's claim for deduction towards discounts considering voluminous documents submitted

Hyderabad CESTAT dismisses Revenue’s appeal against Commissioner (Appeals) order granting deduction on account of discounts to a job worker supplying goods to depots of manufacturer and paying d...View More

Allows credit on general insurance, however, denies credit on employee's medical/health insurance

CESTAT modifies the order in appeal, ­allows CENVAT credit on general insurance services under Rule 2(l) of CENVAT Credit Rules, 2004 (CCR) and consequently refund under Rule 5 of CCR, finds that ...View More

JV's deposit to assessee's loan account towards leased Plant & Machinery taxable as 'property-renting service'

CESTAT upholds liability to service tax along with interest on amount deposited in the loan account of assessee against lease of plant and machinery to joint venture (JV) under “Renting of Immov...View More

Quashes order re-classifying software licence/sticker as CDs, dismisses reliance upon retracted confession

CESTAT allows assessee’s appeal, sets aside order demanding duty upon re-classification of ‘Windows XPE Embedded software license’ under heading no. 85238020 of First Schedule to Cus...View More

Upholds taxability of 'vacant land' given on lease or license w.e.f. June 2007

CESTAT holds that 'vacant land' given on lease or licence, for construction of a building or a temporary structure, to be used at a later stage for furtherance of business or commerce, would be &ldquo...View More

Mere mention of wrong code while making duty-payment cannot attract interest/penalty

CESTAT quashes levy of interest and penalty for deposit of excise duty made by mentioning wrong code; Notes assessee’s plea that, duty in question was duly deposited by it though against the old...View More

‘Back-office support’ not 'intermediary service' for mere involvement of two or more companies

CESTAT dismisses Revenue’s appeal, holds that provision of ‘back-office support outsourcing services’ on behalf of and on direction of group/foreign entity does not amount to ‘...View More