CESTAT Rulings


Allows 100% CENVAT credit for ‘Management Consultancy Services’ owing to Rule 6(5) 

CESTAT Delhi sets aside service tax demand for ‘Management Consultancy Services’ by holding that for the Financial Year 2010-11 amount is not to be reversed in view of Rule 6 of CENVAT Cre...View More

Quashes denial of credit to CEAT on air-travel agent, architect, CA, sponsorship services 

CESTAT Mumbai sets aside denial of CENVAT credit on a host of services which are ‘in relation to manufacture’ by holding that “disputed services whether directly or indirectly, shoul...View More

Rules on inclusion of reimbursable expenses in gross value for charging service tax 

CESTAT Hyderabad upholds demand of service tax by clarifying that “gross value would obviously include any reimbursable expenditure/costs by them since it would be deemed that they are service p...View More

Absolve Coca-Cola from extended period demand for maintaining records of credit availed on trading activity 

CESTAT Mumbai sets aside the central excise duty demand against Coca Cola (Assessee) for taking irregular CENVAT credit on trading activity (exempted w.e.f April 1, 2011) in the extended period, notin...View More

Sharing common expenditure among group companies not BSS; Quashes demand 

CESTAT Ahmedabad quashes service tax demand, holding that sharing of the common expenditure among the group companies does not amount to business support services as said activity does not amount to s...View More

No service tax on capital equipment supplied by BCCI to cricket associations 

CESTAT Ahmedabad quashes service tax demand against Baroda Cricket Association on the capital equipment received from BCCI, noting that as per the CA certificate furnished by the assessee, BCCI has ra...View More

Service contract where charges are based on quantum and samples, not manpower supply service 

CESTAT Ahmedabad quashes demand of service tax under the category of 'Man Power Recruitment Agency' service on assessee supplying labour to Birla Cellulosic for undertaking the job of fabrication, ere...View More

Transfer of Independent business in slump sale, that was already servicing buyer, qualifies for exemption 

CESTAT Ahmedabad holds that sale by the assessee of an identified part of its Business as a Going Concern and as a Slump Sale as defined under Section 2(42C) of the Income Tax Act 1961, does not amoun...View More

Sales-support, product-warranty services by Microsoft-India to MS Corp not Intermediary; Allows refund 

CESTAT Bangalore grants refund of unutilized CENVAT Credit amounting to more than Rs 16.84 Crores (approx.) to Microsoft-India (Assessee) rejecting Revenue's classification of Assessee&...View More

Grants interest on refund, after 3 months from date of application till sanction 

CESTAT Ahmedabad holds that assessee is entitled to interest on the sanctioned refund from three months after the date of application, as per the settled legal position under Section 11BB of the Centr...View More