CESTAT Rulings


Upholds demand on provision of Commercial Coaching against amount collected as tuition fees 

CESTAT, Hyderabad upholds demand on amount collected as ‘tuition fees’ by Assessee providing taxable service of Commercial Coaching for competitive examinations, finds that demand of servi...View More

Sets aside security deposit amount forfeiture of courier alleging suspected psychotropic substance stuffing 

CESTAT Delhi sets aside twin grounds allegations for forfeiture of whole amount of security deposit and imposition of penalty under Courier Import Export (Electronic Declaration and Processing) Regula...View More

Oil inside the Bunker Tanks in engine rooms of imported vehicles to be assessed under CTH 8908 along with the vessel 

CESTAT, Ahmedabad sets aside impugned Orders which held that Oil inside the Bunker Tanks in engine rooms of imported vehicles are to be assessed to duty under CTH 2710, rules that such Oil imported fo...View More

Lower authorities cannot be faulted for following judicial-discipline; Dismisses appeal against refund-sanction order

CESTAT Delhi dismisses Revenue’s appeal against Order-in-Original sanctioning refund of excess additional duty of customs paid to Assessee; Remarks, “We are surprised as to ...View More

No service tax on maintenance charges collected Gujarat Industrial Development Corporation 

CESTAT Ahmedabad holds that there is no taxability on Maintenance Charges collected by State Industrial Development Corporation from the industrial plot owners; Finds that present matter is no longer ...View More

Allows CENVAT to JNPT on servicing of toilets located in Port-user building

CESTAT Mumbai allows Jawaharlal Nehru Port Trust (JNPT/assessee) to take CENVAT Credit of service tax paid on servicing of toilets located in Port User Building; Revenue had denied...View More

Tea/Coffee supplied at client's place covered under 'outdoor-catering' despite VAT remittance on ingredients

CESTAT Chennai upholds the demand of service tax as an 'outdoor caterer" vis-a-vis assessee supplying coffee/tea/milk (non-alcoholic beverages) to its clients at their place even though assessee remit...View More

Import of “Engineering Design & Drawings” not taxable as 'design services'; Allows assessee's appeal 

CESTAT, Mumbai holds that “Engineering Design & Drawings” of various models imported by the Assessee for the purpose of manufacturing of Wind Turbine Generator are not leviable to serv...View More

Issuance of corporate guarantee to group companies without consideration not taxable service

CESTAT dismisses Revenue's appeal, holds that, in absence of any consideration, corporate guarantee provided by Edelweiss Financial Services Ltd on behalf its subsidiaries located within and outside I...View More

Extended period cannot be invoked even if some duty escapes assessment & audit not conducted 

CESTAT Delhi rejects Revenue’s contention that discovery of material facts after scrutiny or audit means the assessee has suppressed facts with an intent to evade payment of duty; CESTAT ru...View More