CESTAT Rulings


Clearances of branded cars by Skoda-India to its related party not at arms-length; Directs re-quantification 

CESTAT Mumbai partially allows Assessee’s appeal rejecting Revenue’s invocation of extended period of limitation but observes branded car clearances such as Polo and Vento to its related p...View More

Commission on guarantee of repayment of bonds-debentures taxable as ‘support service’ 

CESTAT Bangalore rules that 1% guarantee commission payable by Karnataka State Finance Corporation (KSFC/Assessee), to Government of Karnataka is a ‘support service’ chargeable to Service ...View More

Confirms demand invoking extended period classifying services rendered by Assessee under ‘operation-maintenance-and-repair-service’ 

CESTAT New Delhi dismisses Assessee’s appeal confirming the demand made by the Revenue classifying Assessee’s services under operation, maintenance and repair services for normal period as...View More

Classifies Assessee’s promotion and marketing services to its Australian-counterpart to be export of services 

CESTAT Chandigarh drops demand on promotion and marketing services provided by Assessee to its Australian counter-part treating the same as export of services; Rejecting Revenue’s interpretation...View More

Quashes revaluation of imported Steel Scrap as they were warehoused and were to re-export 

CESTAT Mumbai sets aside the order revaluing ‘stainless steel scrap’ imported by Assessee for re-export, finding that the goods were warehoused and did not enter domestic circulation, rend...View More

Classifying Filling-Widening work as ‘works-contract’, rejects ‘monsoon-patrolling’ classification as supply-of-manpower-services 

CESTAT Kolkata grants relief to the Assessee rendering “Filling of ash at different low lying area and widening of cess along MGR track of Rly” to NTPC as works contract as opposed to Reve...View More

Allows refund of unutilized CENVAT credit upon surrender of service tax registration 

CESTAT Kolkata allows refund of unutilized CENVAT credit to Assessee engaged in construction of residential buildings, on surrender of service tax registration post cessation of taxable services;Inter...View More

Without consignment note, goods transport via hired vehicle not GTA service 

CESTAT Kolkata exonerates Assessee from payment of service-tax under RCM on receipt of transportation services through hired vehicles noting absence of issuance of consignment notes by the transporter...View More

‘Interconnected undertaking’ not sufficient evidence of ‘related person’ for rejecting valuation 

CESTAT Mumbai sets aside order confirming central excise duty demand at the rate of 110% on clearance of excisable goods (M.S. Ingots) by assessee to its associated company, finding that Department ha...View More

No service tax on advances, subsequently refunded to customers 

CESTAT Allahabad holds that “no service tax is chargeable on the basis of invoice which was issued before completion of work” since essential condition of ‘completion of service&rsqu...View More