CESTAT Rulings


Allows cash refund of CENVAT-credit closing balance not carried forward to GST 

CESTAT Ahmedabad allows GE Power Systems India (assessee) cash refund of closing balance of Cenvat credit which has not been carried forward to GST; States that Section 142(3) also deals with those ev...View More

Upholds demand on construction services to Bihar Govt. citing exemption omission w.e.f April 2015 

CESTAT Kolkata upholds service tax demand on the provision of construction services carried out by assessee (a real estate company) for the State of Bihar for the normal period for 2014-15 up to June,...View More

100% EOU entitled to interest on delayed pre-deposit refund after Tribunal's favorable order 

CESTAT Kolkata holds that the assessee (a 100% EOU) is entitled to claim interest till its realization on delayed refund of pre-deposit which was made under the direction of the Tribunal after the ord...View More

Denies credit to Pepsico absent inputs/services relation with factory repair/modernization/renovation 

CESTAT Allahabad disallows CENVAT credit to Pepsico India Holdings (Assessee) on various inputs/input services i.e. chemicals for flooring, civil-works on project-site, clearing of drainage,...View More

Following settled HC precedents, drops demand in 210 cases involving adjudication delay 

CESTAT Delhi allows a batch of 210 appeals involving delay in adjudication noticing Revenue's failure "to substantiate that the Adjudicating Authority was prevented by “such circumstances o...View More

‘Industrial paint’ forms essential part of wind mills, eligible for duty exemption 

CESTAT Mumbai sets aside duty demand on ‘industrial and marine paints’ used in wind operated electricity generator/wind mills since same are ‘parts and components’ of wind mill...View More

Allows CENVAT-credit to BSNL on telephone sets supplied to customers against security-deposit 

CESTAT Ahmedabad finds BSNL (assessee) entitled to take CENVAT credit on telephone instrument and internet modem supplied to customers for which assessee took a refundable security deposit; Rules that...View More

Allows 75% abatement to recipient where GTA service-supplier declares no CENVAT-credit availed 

CESTAT Ahmedabad holds that 75% abatement on transportation charges cannot be denied to the service recipient of 'goods transport agency' service, where the service provider declared that they had not...View More

Upholds CENVAT-credit availed on input services availed at Pune unit despite usage by other units elsewhere 

CESTAT Mumbai dismisses Revenue’s appeal, finds CENVAT credit of input services taken by assessee at its Pune office proper even though such services were received by its various units across th...View More

NSDL's information transfer and data processing services for Depository Participants taxable under Banking services 

CESTAT Mumbai upholds the order of Commissioner that held that services provided by National Securities Depository Ltd (assessee) to Depository Participants from April 1,2004 to March 31,2009 are taxa...View More