CESTAT Rulings


Quashes demand under 'franchise service' on development compensation charges received by MTNL

CESTAT Delhi sets-aside order demanding Service Tax on compensation received by MTNL towards development rights under the Project Agreement under franchisee service u/s 65 (105)(zze) of Fina...View More

Allows credit on outdoor catering, courier & other ‘business related activities’ post April 1, 2011

CESTAT Mumbai sets-aside denial of CENVAT credit to assessee (Hawkins Cookers Ltd.) on outdoor catering service, courier service, air and rail travel as well as tour operator service and club & as...View More

Allows cash refund of unutilized CENVAT credit per Section 142 of CGST Act

CESTAT Bangalore holds Assessee entitled to cash refund of CENVAT credit availed by it under Rule 5 of CENVAT Credit Rules, 2004, lying in balance of CENVAT account as per sub-section 3 and sub-sectio...View More

Denies CENVAT credit on 'Outward Transportation', however, sets-aside penalty/extended period demand

CESTAT Ahmedabad disallows CENVAT credit of Service Tax paid on Outward Transportation for clearance of Excisable Goods where freight amount was not included in the assessable value (AV); Ho...View More

Quashes Countervailing Duty of 2.47% imposed on Malaysian origin 'continuous cast copper wires'

CESTAT Delhi sets aside countervailing duty of 2.47% imposed on Malaysian origin ‘continuous copper wires’ vide Sr. no. 8 of Notification No. 1/2018-Cus (CVD) dated January 8, 2020; On the...View More

No jurisdiction to decide refund of unutilized credit claimed under CGST Act

CESTAT Chennai dismisses appeal for want of jurisdiction on finding that claim of assessee is in relation to refund of unutilized credit, in cash u/s 142 (6) of CGST Act and not u/s 11B or Rule 5 of C...View More

Value of goods supplied under separate contract not includible in works-contract service pre-July 07, 2009

CESTAT Ahmedabad holds that “any contract which is executed or payment their against (except the way of credit/ debit) made prior to 07.07.2009, the value of goods supplied under the separate co...View More

'Dredging & Marine Consultancy Service' received by Ultratech at 'private jetty' CENVATable

CESTAT Ahmedabad allows CENVAT credit in respect of ‘Dredging and Marine Consultancy Service’ received for smooth navigation of vessels at assessee’s private jetty; Notes that Commis...View More

Quashes demand on incentives received by travel agents from Airlines & CRS Companies under BAS

CESTAT (Larger Bench) quashes service tax demand on target incentives received by travel agents from airlines and Computer Reservation Companies (CRS Companies) under the category Business Auxiliary S...View More

Allows SEZ refund of group health/medical insurance services; debunks reliance on UAC list

CESTAT Bangalore sets-aside order rejecting refund claim filed by SEZ unit towards Group Health/Medical/Personal Accident Insurance Services & Meal Passes on the ground that same are not covered u...View More