CESTAT Rulings


Clandestine removal solely basis balance sheet and ER-1 difference is 'presumptory'; Quashes demand 

CESTAT Delhi sets aside the demand of excise duty on clandestine removal based on difference in sale value of scrap as reported in balance sheet/trial balance and ER-1 returns; Emphasizing Revenue&rsq...View More

Absent specific evidence establishing trading of goods, sustains availment of credit; Drops demand 

CESTAT Mumbai allows appeal filed by the Assessee permitting availment of Cenvat Credit on input services received from various entities of Reliance for the purposes of rendering colocation services, ...View More

Setting up machining facility at clients premises not BAS; Quashes demand 

CESTAT Kolkata, placing reliance on its decision in Mohata Coal Company, rules that recovering ‘Supervision and Dealing Charges’ for setting up facilities at the premises of the clients in...View More

Following settled precedents, allows CENVAT Credit on premium towards deposit insurance 

CESTAT Mumbai allows appeal filed by Axis Bank (assessee) availing CENVAT Credit to the tune of Rs 59.68 Crores (approx) on tax arising on premium charged by Deposit Insurance and Credit Guarantee Cor...View More

Sets-aside demand under Maintenance & Repair service w.r.t. garden-upkeep contract entered with MCGM 

CESTAT sets-aside the order demanding service tax on the entirety of income earned under contract with Municipal Corporation of Greater Mumbai (MCGM) for establishment and upkeep of gardens, including...View More

No SWS on import against MEIS/SEIS duty-credit scrips; Allows refund 

CESTAT Kolkata holds that Emami Agrotech Limited (Assessee) is not liable to Social Welfare Surcharge (SWS) where Basic Customs Duty (BCD) is exempted in terms of Notification No.24/2015-Cus & 25/...View More

Dish TV not required to reverse CVD-credit on smart-card cleared for job-work to STB-manufacturer 

CESTAT Mumbai holds that Dish TV is not required to reverse CENVAT credit of CVD availed on import of viewing cards (VCs/Smart Card) in terms of Rule 3(5) of the CENVAT Credit Rules, 2004 (CCR) on the...View More

Pre-2007, contract cannot be split to classify under different taxable services; Remands matter 

CESTAT Hyderabad observes that “indivisible nature of contract cannot be vivisected to classify them under different taxable services for period prior to 2007”; Remands the matter where as...View More

Absolves BSNL from demand which overlooked 50% availment rule for CENVAT credit on capital goods 

CESTAT Delhi quashes the order of service tax against BSNL (Assessee) which was issued on three grounds viz. (i) Difference in amount of CENVAT credit availed in ST-3 returns and CENVAT Credit Registe...View More

Tata Asset’s investment advisory and management services to foreign clients not ‘intermediary’ 

CESTAT Mumbai holds that investment services provided by Tata Asset Management Ltd (assessee) viz non-binding investment advisory service and investment management service, to clients located outside ...View More