CESTAT Rulings


IT support services to IIM’s/XLRI not Commercial-Training-or-Coaching-Centre services, but ‘BAS’; Drops demand 

CESTAT Chandigarh drops demand against Assessee classifying services of providing IT infrastructure and other support services to institutions like IIM, Kozhikode and XLRI, Jamshedpur as ‘Busine...View More

Quashes service tax on Shipping Corp. for provision of ships to charterers sans taxability test 

CESTAT Mumbai quashes service tax demand on assessee providing ships on charter hire basis for transportation of crude into India on finding that “The test of taxability is lacking”; Durin...View More

Grants Tata Steel refund of CENVAT-credit for Education and SHE Cess under transitional provisions

CESTAT Mumbai allows refund of CENVAT credit arising out of balance of Education Cess and Secondary & Higher Education Cess as per the ER-1 for the month of June 2017, u/s 142(3) & (9) of the ...View More

Services to clients for setting-up stalls at exhibitions constitutes ‘composite works contract service’ 

CESTAT Delhi quashes differential duty demand on assessee under the heading ‘Pandal and Shamiana services’ for the period prior to or after June 01, 2007 on the strength of Supreme Court d...View More

Quashes differential duty-demand on MS Ingots clearance between related party undertaking 

CESTAT Chennai sets-aside differential duty demand on clearance of MS ingots between related party (interconnected undertaking), also sets-aside penalty, interest and extended period invocation; Finds...View More

Hydrochlorides of specified drugs procured by Pharma Co. eligible for exemption: Allows refund 

CESTAT Chandigarh allows appeal by Pharma Co. (manufacturing PP medicaments) against refund denial of duty paid on procurement of hydrochlorides of drugs specified in Notification No. 21/2002-Cus; Exe...View More

Upholds demand drop on Zirconium Washed Dried Frit clearance in extended period, cites no mens rea 

CESTAT Chandigarh dismisses Revenue’s appeal, upholds the Adjudicating Authority’s order that dropped the excise duty demand on assessee for short payment of duty on Zirconium Washed Dried...View More

All services linked to manufacturing ‘automotive components’ qualify for CENVAT-credit before April 2011 

CESTAT Chandigarh holds that all services used in relation to the manufacture of final products, such as Outdoor Catering/Canteen Services, Hospitality Charges & Commission Charges by Real Estate ...View More

Following Inter-Continental-Consultants verdict, drops demand on reimbursable expenditure incurred as pure-agent 

CESTAT Chennai drops service tax demand imposed on reimbursable expenditure incurred by the Assessee providing clearing and forwarding agency services; Following SC judgement in Intercontinental Consu...View More

Quashes service tax liability on remuneration of ‘whole time’ Director 

CESTAT Mumbai quashes service tax liability on the remuneration of ‘whole-time’ Director and rejects the application under Voluntary Compliance Encouragement Scheme (VCES) on finding that ...View More