CESTAT Rulings


Construction, insurance, air travel services linked to manufacturing under unamended ‘input services' definition 

CESTAT Chandigarh, in the context of un-amended definition of “input services” under rule 2(l) of CCR between April 1, 2008 to March 31, 2011, finds assessee eligible for CENVAT credit on ...View More

Quashes demand on reimbursable expenditure incurred whilst providing CHA services 

CESTAT Chennai drops demand of service tax imposed on reimbursable expenditure incurred towards EDI, IAAI, and DLO charges, and transport charges by the Assessee in furtherance of providing clearing a...View More

Refund denial to flat purchasers of service-tax charged by developers pre-2010 “not tenable” 

CESTAT Bangalore holds rejection of refund claims of service tax paid by the developer collected from the individual flat purchasers pre-2010 on the ground of limitation u/s 11B of Central Excise 1944...View More

Bajaj Auto entitled to CENVAT credit on banking guarantee commission paid w.r.t. VAT refund from State Authority 

CESTAT Mumbai allows CENVAT credit to Bajaj Auto on banking charges/commission paid for obtaining Bank Guarantee (BG) in respect of VAT refund from State VAT authority in respect of purchase of raw ma...View More

Builder liable to tax on residential complex construction sans completion certificate from MCGM 

CESTAT Mumbai confirms service tax liability on realtor on the premise of non-submission of Completion Certificate by competent authority Municipal Corporation of Greater Mumbai (MCGM) for constructio...View More

Confines service tax demand on secondment of employees to normal period, citing limitation 

CESTAT Mumbai confines the service tax demand on ‘secondment of employees’ to the normal period, finding that “evidence placed on record for resort to the extended period of time as ...View More

Enhancement of declared value basis NIDB data, LME prices, sans contemporaneous import data, illegal 

CESTAT Chandigarh allows a batch of 105 appeals filed by importers against the order of Commissioner (A) which confirmed enhancement of the declared value of imported ‘aluminum scrap’ sole...View More

Clandestine removal solely basis balance sheet and ER-1 difference is 'presumptory'; Quashes demand 

CESTAT Delhi sets aside the demand of excise duty on clandestine removal based on difference in sale value of scrap as reported in balance sheet/trial balance and ER-1 returns; Emphasizing Revenue&rsq...View More

Absent specific evidence establishing trading of goods, sustains availment of credit; Drops demand 

CESTAT Mumbai allows appeal filed by the Assessee permitting availment of Cenvat Credit on input services received from various entities of Reliance for the purposes of rendering colocation services, ...View More

Setting up machining facility at clients premises not BAS; Quashes demand 

CESTAT Kolkata, placing reliance on its decision in Mohata Coal Company, rules that recovering ‘Supervision and Dealing Charges’ for setting up facilities at the premises of the clients in...View More