CESTAT Rulings


‘I Stat Blood Gas Analyser’ classifiable as 'blood analyser', eligible to concessional duty benefit

CESTAT Hyderabad holds that instrument – ‘I Stat System’ along with cartridges, etc. used for analysis of various parameters of blood is prima-facie a ‘bloo...View More

Option under Rule 6 (3) for credit availment on common input-services operates ‘prospectively’: Upholds penalty 

CESTAT Chennai dismisses assessee’s appeal, holds that intimation of option for availment of credit on common input services used for ...View More

Services to SEZ, State of J&K not exempted, does not require credit reversa

CESTAT Ahmedabad sets-aside order raising demand of CENVAT credit in respect of services supplied to Jammu & Kashmir (J&K) and Special Economic Zone (SEZ) unit/developer; Holds that, Rule...View More

Demand unsustainable on maintenance/repair work carried on rig/drill ship in non-designated area 

CESTAT Chennai quashes service-tax demand on repair and maintenance work carried out by Assessee on rig/drill ship in the non-designated area; (NDA); Notes that, Assessee, engaged in Management, Maint...View More

Upholds penalty absent any perversity in original-authority’s ‘subjective satisfaction’ about 'intent-to-evade'

CESTAT Chennai rejects appeal by assessee challenging penalty imposed by Lower Authority for non-payment of service tax collected from customers and non-filing of ST-3 returns for ...View More

'Tracker cultivation charges' payable by farmers to Agricultural Dept. not taxable as SOTG

CESTAT, New Delhi holds that ‘tractor cultivation charges’ received from farmers by  Directorate of Agricultural Engineering, Government of Madhya Pradesh (Assesse...View More

Classifies ‘non-alcoholic beverage bases/concentrates' under heading 3302, dismisses Revenue’s appeal

CESTAT Mumbai affirms dropping of demand against Britco Foods Company Ltd (now  Coca Cola India Pvt Ltd) for having cleared ‘non-alcoholic beverage bases/concentrates'&n...View More

EULA, not downloading date relevant for taxing Software-Service; Confirms demand against United-India-Insurance

CESTAT Chennai confirms demand of service tax alongwith interest and penalty against United India Insurance (assessee) on receipt of application software technology (Core Insurance Solution) from SSP ...View More

No 'infrastructure-support-service' by State Cricket Association to BCCI in providing Stadium for IPL

Chennai CESTAT sets-aside demand against Tamil Nadu Cricket Association (assessee), refuses to concur with Department that assessee provided ‘infrastructural support service&rsquo...View More

Mere registration under different category insufficient to hold service was rendered under it; Quashes demand

CESTAT, Bangalore holds that if a service actually falls under works contract service, then mere registration under a different category and payment of service tax under that category would not be suf...View More