CESTAT Rulings


Cord blood bank collecting stem cells not ‘health care service’ liable to tax 

CESTAT Ahmedabad upholds demand of service tax on provision of preservation of stem cells or any other service by Cord blood banks and classifies the same as ‘taxable service’ instead of e...View More

Upholds credit disallowance towards re-transportation by auto-parts dealer, difference in amount received from Insurance Co. 

CESTAT Delhi dismisses Assessee’s appeal in issue relating to reversal of CENVAT Credit in respect of service tax charged by the transporter (GTA) to re-transport the vehicles from depot to fact...View More

Rules on classification of imported 'aircraft engine stand'; Drops 'differential duty' demand 

CESTAT Delhi holds that an aircraft engine stand imported by a scheduled airline operator, being a composite machine, has to be classified basis the component that gives the essential character to it,...View More

Administrative expense allocation by Standard Chartered Bank's HO to Indian Branch not BSS 

CESTAT Mumbai drops demand against the Indian branch offices of the Standard Chartered Bank (SCB/Assessee) on funds received from the head office (HO) situated in UK allotted towards executive and gen...View More

Deems reversal of CENVAT credit in TRAN-1 as compliance of Notification for claiming refund 

CESTAT Delhi holds that assessee reversing the CENVAT credit in Tran-1 after initially transferring it, will be considered as a valid reversal for fulfilling the condition under para 2(h) of Notificat...View More

Refusing to classify ‘hiring-of-reach-stackers’ as ‘cargo-handling-services’, quashes demand; Remands export-cargo issue 

CESTAT Delhi allows assessee’s appeal, refuses to confirm service tax demand on hiring of reach stackers to Container-Corporation (CONCOR) by classifying the same as ‘cargo-handling-servic...View More

Delay in submitting documents for finalization of assessment ‘procedural’ 

CESTAT Kolkata sets aside enhanced penalty on finding that non-submission of documents required for finalisation of provisional assessment is because of various appeals pending before the Tribunals an...View More

Denies CENVAT credit on Dumpers/Tippers not registered in Assessee's name post June 2010 amendment 

CESTAT Delhi in issue relating to availment of CENVAT credit on Dumpers/Tippers, upholds the demand of CENVAT credit and the interest thereon for the normal period, while setting-aside penalty; Findin...View More

Upholds refund rejection of excess CVD on import of mobile phones 

CESTAT Delhi upholds order rejecting refund claim with respect to excess CVD paid at the time of import of mobile phones in 2014 on the ground of admissibility, bar of unjust enrichment as well as &ls...View More

Appellate Tribunal's order under DST Act, not appealable before CESTAT; Dismisses appeal 

CESTAT Delhi refuses to entertain an appeal against the order of the Appellate Tribunal, Delhi Sales Tax Act, asserting that the same is not an order passed by the Appellate Tribunal under the CST Act...View More