CESTAT Rulings


Quashes CENVAT recovery on insurance services rendered in J&K; Remands for reconsidering ‘exempted service’ scope 

CESTAT Mumbai sets aside order confirming recovery of accumulated CENVAT credit under rule 14 of CCR, 2004 on Future Generali India Life Insurance (assessee) to the extent attributable to insurance se...View More

Road construction in residential/commercial complexes not exempt from service tax 

CESTAT Delhi holds that works contract for road construction within residential complex/commercial premises is not exempted from service tax exemption under Notification No. 25/2012; Considering that ...View More

Upholds revocation of Courier License for importing ‘prohibited’ rifle-scope and scope rings 

CESTAT Delhi upholds the revocation of courier license under Courier Imports and Exports (Clearance) Regulations, 2010 (CIER, 2010) and forfeiture of security deposit, citing violations of Regulation ...View More

Allows area-based exemption despite a small parcel of land falling outside portion notified 

CESTAT Delhi holds that benefit of Area-Based Exemption Notification cannot be denied for a small parcel of land (Khasra) falls outside notified area since production/manufacturing is carried in a maj...View More

Notional cost of drawings and design supplied by Maruti not includible in vendor’s assessable value 

CESTAT Delhi allows appeal filed by Assessee against demand of differential central-excise duty raised on account of inclusion of notional cost of drawings and designs supplied free of cost (FoC) by M...View More

By 2:1 majority, dismisses Revenue's appeal challenging 85%:15% split in elevator installation contract 

CESTAT (Ahmedabad), by 2:1 majority, dismisses Revenue’s appeal and upholds the order passed by Adjudicating authority, wherein demand for service tax was dropped on the ground that 85% of total...View More

Quashes service tax levy on construction of educational institution 

CESTAT Chennai quashes service tax levy on assessee for construction of educational institutions citing ‘binding’ 2004 Circular which clarifies certain issues relating to applicability of ...View More

Duty on goods cleared to sister unit for captive consumption correctly paid u/r 8 of Valuation Rules 

CESTAT Kolkata quashes the demand of differential excise duty, interest and penalty on assessee for clearance of clinker cement to sister units for captive consumption and paying duty as per Rule 8 of...View More

Supplying equipment on lease/hire with transfer of right to use, a 'deemed sale', not STGU 

CESTAT Mumbai quashes order of Commissioner, Service Tax raising demand of service tax on supply of certain equipment (D.G. Sets, temperature control, and allied equipment) on lease/hire basis to cust...View More

Remands matter to verify exemption on supply of electrical power cables to Mega power projects 

CESTAT Ahmedabad holds that reversal of 6% amount under Rule 6(3) of the CENVAT Credit Rules, 2004 is not warranted on electrical power cables supplied at Nil rate of duty to Mega Power Projects under...View More