CESTAT Rulings


Dismisses Dept's plea to tax Oracle’s ‘software updates’ provided pre-May 2008 on pro-rata basis 

CESTAT Bangalore allows appeal filed by Oracle India Pvt. Ltd. (Asseesse), quashes the demand of service tax of over Rs. 15 crores on ‘Software products updates’ provided to customers prio...View More

“Intended-to-use” not interpretable as “actual-use": Drops interest demand on ex-bonded solar-modules 

CESTAT New Delhi quashes interest demand on customs duty paid on ex-bonding of solar modules (capital goods) imported by ACME Aklera Power Technology Private Limited (Assessee), not used in the MOOWR ...View More

Allows refund of CVD/SAD paid on pre-GST imports under EPCG; Invokes 'necessity' doctrine 

CESTAT Delhi allows refund of CVD and SAD paid after July 1, 2017 for imports made prior thereto arising out of Assessee’s failure to discharge export obligations ...View More

Job-worker liable to duty on RMC prepared at site on builder's behalf 

CESTAT Allahabad holds job-worker liable to excise duty on “Ready Mix Concrete” (RMC) manufactured at site on behalf of builder u/s 11A of Central Excise Act, 1944, along wi...View More

‘Drawings’ and ‘designs’ to set up coke oven not taxable as intellectual property service 

CESTAT Kolkata holds that “imported drawings and designs cannot be considered as taxable service under the category of intellectual property services”, thereby sets aside liability under t...View More

Works-contract services to 'Maulana Azad National Institute of Technology' exempt; Follows Shapoorji-Pallonji ratio 

CESTAT Delhi exempts Assessee, being an individual contractor providing works contract services (Alteration, Renovation and Whitewash)w.r.t. staff quarters to Maulana Azad National Institute...View More

Quashes demand against cricketer Yuvraj Singh on earnings from IPL, brand-promotion, reality-show 

CESTAT Chandigarh rules that cricketer Yuvraj Singh (Assessee) is not liable to pay Service Tax on consideration received from KPH Dream Cricket Pvt. Ltd. (which operates IPL Franchise Punjab Kings) a...View More

No bar on NSOP permit holder to provide charter services; Follows VRL Logistics 

CESTAT Delhi drops differential tax and penalty imposed on the Assessee (Escorts Ltd.) alleging misuse of imported helicopter for charter services where a permit has been issued for passenger service;...View More

Sets-aside demand against 'Make My Trip' under short-term/hotel accommodation service 

CESTAT New Delhi allows appeal filed by Make My Trip (India) Pvt. Ltd. (MMT) (formerly IBIBO Group Ltd.) dropping the demand of service-tax imposed on the Assessee (MMT) for the services ren...View More

Grants relief to Reliance Industries; SEZ-unit exempt from SAED/AED; Distinguishes Unicorn ratio 

CESTAT Ahmedabad dismisses Revenue’s appeal, holds that additional duties of excise such as Special Additional Excise Duty (SAED), and Additional duty of Excise (AED) which are levied as Surchar...View More