CESTAT Rulings


Installation of fire-fighting equipment, maintenance & repair services to PWD, exempt 

CESTAT Delhi allows exemption on installation of fire-fighting equipment and management, maintenance and repair (MMR) services provided to public works department (PWD) for the period 2008-2009 to 201...View More

Quashes demand on sugarcane transportation charges recovered by sugar manufacturer from farmers 

CESTAT Bangalore sets aside the order demanding Service Tax of Rs. 1.12 Lakhs on freight charges recovered from farmers and paid to truck operators for transporting sugarcane from farmers’ field...View More

Disallows Hewlett Packard ’s plea to adjust excess tax paid with erroneously availed CENVAT-credit

CESTAT Bangalore allows Hewlett Packard India's (Assessee) appeal, quashes the order of recovery of CENVAT credit erroneously availed, stating that the recovery “is erroneous” as the recov...View More

Aiding overseas entity with Indian students' admissions to foreign universities qualifies as 'export' 

CESTAT Chandigarh rules that assessee, promoting and marketing the services of its foreign parent company, Oceanic Consultants Pvt. Ltd, Australia (OCA), by way of assisting Indian students in enrolli...View More

Going by infrastructure agreement with Ranbaxy, ‘nexus’ with renting-service, allows CENVAT credit 

CESTAT Allahabad sets-aside demand of service tax by finding the Dept's view as erroneous in claiming that the input services for which the Assessee-Hospital availed ITC bore no nexus with renting of ...View More

Hyundai Dealer not liable to service-tax on logistic/handling charges, incidental to car-sale 

CESTAT Delhi rules that logistic/handling charges are incidental to sale of cars by Assessee (a dealer of Hyundai branded cars) on which service tax is not leviable both pre and post 2012,&n...View More

Quashes levy on independent transportation activity of minerals as part of mining-service; Remands matter 

CESTAT Ahmedabad sets-aside order imposing service tax on independent transportation activity undertaken by Assesee involving transfer of minerals to power plant stations of Gujarat Mining Development...View More

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