CESTAT Rulings

Quashes demand on remuneration paid to whole-time Directors, relationship akin to employer-employee

Mumbai CESTAT allows assessee’s appeal, sets aside demand under service tax on remuneration paid to Directors of the Company in accordance with Notification No. 45/2012-ST and Notification No.46...View More

CENVAT credit inadmissible on 'Deposit Insurance' to banking company, post April 2012

CESTAT disallows CENVAT credit to assessee, engaged in providing banking and other financial services in respect of service tax paid to 'Deposit Insurance and Credit Guarantee Corporation' (DICGC) for...View More

‘Power Bank’ a kind of 'mobile charger', extends Exemption benefit to imported parts thereof

CESTAT dismisses Revenue’s appeal against order of Commissioner (Appeals) which held that parts/goods imported for manufacture of ‘power bank’ is entitled for benefit under Exemption...View More

Allows CENVAT on General Insurance, air travel agent service, excess refund claim

CESTAT extends CENVAT credit to assessee on General Insurance, Air Travel Agent, Storage and Warehousing, Banking & Financial Services, and Business Auxiliary Services (BAS), holds that said input...View More

Allows refund of unutilized CENVAT credit consequent to closure of business under Rule 5

CESTAT allows refund of unutilized CENVAT credit lying in balance consequent to closure of business in terms of Rule 5 of CENVAT Credit Rules, 2004 (CCR) while rejecting Revenue’s contention tha...View More

Allows adjustment from gross taxable value towards amounts refunded w.r.t. cancelled flat bookings

CESTAT allows adjustment from gross taxable value in respect of credit of service tax in terms of Rules 6(3) of Service Tax Rules, 1994 under “Construction of Residential Complex” service ...View More

Recipient, not provider of service, liable to tax on charges ancilliary to GTA

CESTAT quashes demand under category of goods transport agency (GTA) service in respect of trader detention, cargo handling, weighment & empty container transportation charges etc.; Holds that, su...View More

Wagon leased to Railways a ‘Deemed Sale’, not taxable as 'Supply of Tangible Goods'

CESTAT allows assessee’s appeal, holds that lease of Wagons to Railways under ‘own your wagon scheme’ constitutes a ‘Deemed Sale’, not taxable under ‘Supply of Tang...View More

Transporting/Shifting crushed ores within mining area not taxable as ‘Cargo handling services’

Delhi CESTAT holds that transportation of ores situated at different locations within the mining area would not fall within the definition of “Cargo Handling services” (CHS); Perusing work...View More

Upholds CENVAT denial where invoices were beyond 6 months of crossing SSI threshold limit

CESTAT disallows CENVAT credit benefit under Rule 4 (1) of CENVAT Credit Rules, 2004 (CCR) to SSI unit that enjoyed exemption under Notification No. 8/2003-CE and intended to avail SAD credit on impor...View More