CESTAT Rulings


Absolves BSNL from demand which overlooked 50% availment rule for CENVAT credit on capital goods 

CESTAT Delhi quashes the order of service tax against BSNL (Assessee) which was issued on three grounds viz. (i) Difference in amount of CENVAT credit availed in ST-3 returns and CENVAT Credit Registe...View More

Tata Asset’s investment advisory and management services to foreign clients not ‘intermediary’ 

CESTAT Mumbai holds that investment services provided by Tata Asset Management Ltd (assessee) viz non-binding investment advisory service and investment management service, to clients located outside ...View More

Disallows credit to SAP India on invoices received from premises not registered under Centralized Registration Certificate 

CESTAT holds SAP ineligible for CENVAT credit on the invoices issued from a premises not registered under their Centralized Registration Certificate; CENAT credit is related to the invoice where the r...View More

Rules on admissibility of CENVAT credit to Hitachi Construction on air-travel, courier, club-membership, etc 

CESTAT Bangalore rules on admissibility of CENVAT credit to Tata Hitachi Construction Machinery Company Pvt. Ltd. (Telco Construction Equipment Company Ltd.) on various input services; Allows CENVAT c...View More

Following GMR-Aerospace-Engineering, allows exemption on construction services provided to SEZ-Developers 

CESTAT Mumbai allows appeal filed by Shapoorji Pallonji & Company Limited (Assessee) granting exemption on construction of commercial complexes provided to SEZ Developers; Relying on the judgement...View More

Validates Revenue’s classification of ‘trigger-sprayer’ as ‘Scent-sprays-and-similar-toilet-sprays’ and mechanical-appliances used in agriculture 

CESTAT, New Delhi allows Revenue’s appeal classifying ‘trigger-sprayer’ mounted on plastic-bottles as ‘Scent sprays and similar toilet sprays’ under Chapter 96 and not me...View More

Upholds lower authority’s order classifying laser-imager fitted in medical equipment under CTH 9033 

CESTAT Chennai validates Revenue’s order classifying imported laser imager fitted in medical equipments under CTH 9033; Observing that the said products are not covered by specific heading, obse...View More

Bill-printing, card-personalisation for telcos/banks, e-Seva/Governance to Govt. not taxable 

CESTAT Mumbai drops demand on bill printing services, card personalization services provided to leading telecom companies and banks, e-Governance and e-Sewa services outsourced by Govt.; Refuses to cl...View More

Invoking Excise Rule only for molasses from khandsari sugar manufacturers indicates non-application 

CESTAT Delhi quashes excise duty on molasses produced by a distillery on finding the SCN as ‘strangely worded’ since the “SCN does not even assert that the elements which make duty o...View More

Once Revenue accepts classification of ‘Tinted Float Glass’, re-classification by taking contrary approach is untenable 

CESTAT Delhi upholds Commissioner (A)’s order rejecting revenue’s case that Tinted Light Green Float Glass imported by Asahi India Glass (assessee) is classifiable under CTI 7005 21 10; As...View More