CESTAT Rulings


Serving food to Club members at rented premises, not 'outdoor catering service' 

CESTAT dismisses Revenue appeal, upholds order of Commissioner (Appeals) who dropped service tax demand under ‘outdoor catering service’ category on service of food in the premises of Noid...View More

Supply of furniture, fixtures, lights by pandal / shamiana contractor, liable to service tax 

CESTAT holds that supply of furniture, fixtures, floor covering, and lighting during Rajasthan Diwas and like functions, constitutes ‘pandal or shamiana contractor’ service taxable u/s 65(...View More

Affirms liability on commission towards parent company's corporate guarantee; Agency commission exempt

CESTAT confirms service tax liability on commission paid to parent company in lieu of corporate guarantee executed in favour of Indian banks for facilitating lending of funds to assessee; Notes that a...View More

Absent representational right by NIXI to accredited registrars, 'franchise service' demand unsustainable 

CESTAT sets aside service tax demanded on fees collected by domain registration company (assessee) from registrars towards accreditation, as consideration for rendering ‘franchisee services&rsqu...View More

Accepts proportionate credit reversal towards exempted banking services; Rule 6 'options' not enforceable 

CESTAT grants respite to public sector bank, sets aside service tax demand towards non-reversal of CENVAT credit equal to 6% of value of exempted services rendered during the period April 2009 to June...View More

Allows VAT subsidy deduction from transaction value; Follows coordinate bench ruling 

CESTAT allows deduction of VAT subsidy from assessable value of manufactured goods, for the purpose of discharge of excise duty under Central Excise Act; Follows coordinate bench ruling in Shree Cemen...View More

Allows rebate; No 'unjust enrichment' in inbound roaming services to foreign telcos

CESTAT allows rebate claims in respect of international inbound roaming services rendered to subscribers of Foreign Telecom Operators (FTOs), under Rule 5 of Export of Service Rules; Observes, when as...View More

No justification for fresh adjudication; Confirms non-taxability of overseas freight & reimbursable charges 

CESTAT dismisses Revenue appeal, finds no grounds to justify fresh adjudication where service tax demands had been dropped by Adjudicating Authority in respect of logistic support provided by assessee...View More

Allows credit of construction services; Quashes demand on reimbursed electricity & water charges 

CESTAT grants respite to assessee, allows CENVAT credit in respect of construction services for the period June 16, 2005 onwards as well as sets aside service tax demand against reimbursable expenses ...View More

Rejects refund; Not debiting CENVAT Credit Account while filing claim violates Notification condition

CESTAT upholds rejection of refund under Rule 5 of CENVAT Credit Rules to an exporter of Information Technology (IT) services where CENVAT Credit Account not debited before making such claim...View More