CESTAT Rulings


Conducting IELTS test in India not ‘Commercial Coaching or Training’ service

CESTAT allows assessee’s appeal, holds that conducting IELTS test in India is not taxable under “commercial training or coaching” service; States that “Commercial training or c...View More

Computer system/peripherals leased along with possession/effective control transfer, not ‘Tangible Goods supply’

CESTAT holds that activity of supply and installation of computers and accessories along with provision of IT assistant and consumables in various units under Department of Education, Government of NC...View More

EDI system not easy to tamper, quashes CHA’s license revocation alleging forged duty-scrips

CESTAT sets aside inquiry officer’s order revoking assessee’s CHA license based on DRI’s report that fake/forged duty credit scrips were used and hard copy of same was not produced t...View More

Demand untenable in respect of borrowings from ADB/IFC, draws inference from GST Circular

CESTAT sets aside demand under reverse charge in respect of commitment charges, up-front fees, etc. paid to Asian Development Bank (ADB) and International Finance Corporation (IFC) in respect of funds...View More

Quashes penalty where default in tax payment was attributable to agent, not assessee

CESTAT sets aside penalty imposed u/s 76, 77 and 78 of Finance Act, 1994 for not depositing service tax amount with Revenue authorities where assessee was making compliance of service tax payment thro...View More

Underwriting Commission paid to foreign lead manager not taxable under ‘Banking Service’

CESTAT holds that ‘underwriting commission' paid by assessee to foreign Lead managers on issuance of Foreign Currency Convertible Bonds (FCCB) is not taxable under “Banking and other Finan...View More

Rejects 'contemporaneous' import value finding no similarity in HR Coils & Steel Plates

CESTAT dismisses Revenue’s appeal, upholds value of goods declared by assessee in bill of entry for import of consignments of Hot Rolled Coils (HR Coils) while finding reliance placed upon value...View More

Extends exemption towards goods value for tyre retreading activity, relies upon SC ratio

CESTAT extends benefit under Notification No. 12/2003, grants exemption towards value of goods and material sold in respect of tyre re-trading activity taxable under ‘management, maintenance or ...View More

Citing assessee's bonafide, quashes demand w.r.t. erroneously availed Cess Credit on EOU purchases

CESTAT sets aside demand under Rule 14 of CENVAT Credit Rules, 2004 (CCR) in respect of CENVAT credit on Education Cess & Secondary and Higher Secondary Education Cess (Cesses) availed on inputs p...View More

Allows SAD refund despite wrong mention of truck No. in VAT receipt

CESTAT allows refund of 4% SAD in terms of Notification No. 102/2007 - Customs despite fact that Truck No. mentioned in VAT receipt did not tally with Truck No. mentioned on invoice; Observes that, al...View More