CESTAT Rulings


Following settled precedents, allows CENVAT Credit on premium towards deposit insurance 

CESTAT Mumbai allows appeal filed by Axis Bank (assessee) availing CENVAT Credit to the tune of Rs 59.68 Crores (approx) on tax arising on premium charged by Deposit Insurance and Credit Guarantee Cor...View More

Sets-aside demand under Maintenance & Repair service w.r.t. garden-upkeep contract entered with MCGM 

CESTAT sets-aside the order demanding service tax on the entirety of income earned under contract with Municipal Corporation of Greater Mumbai (MCGM) for establishment and upkeep of gardens, including...View More

No SWS on import against MEIS/SEIS duty-credit scrips; Allows refund 

CESTAT Kolkata holds that Emami Agrotech Limited (Assessee) is not liable to Social Welfare Surcharge (SWS) where Basic Customs Duty (BCD) is exempted in terms of Notification No.24/2015-Cus & 25/...View More

Dish TV not required to reverse CVD-credit on smart-card cleared for job-work to STB-manufacturer 

CESTAT Mumbai holds that Dish TV is not required to reverse CENVAT credit of CVD availed on import of viewing cards (VCs/Smart Card) in terms of Rule 3(5) of the CENVAT Credit Rules, 2004 (CCR) on the...View More

Pre-2007, contract cannot be split to classify under different taxable services; Remands matter 

CESTAT Hyderabad observes that “indivisible nature of contract cannot be vivisected to classify them under different taxable services for period prior to 2007”; Remands the matter where as...View More

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