CESTAT Rulings


Receipt from overseas bank-account of Parent Co. satisfies 'convertible foreign exchange' condition, allows export benefit

CESTAT, Chennai quashes order denying export benefit on Manpower Recruitment or Supply Agency and Technical Testing & Analysis Services provided by Assessee to its Parent company in USA&...View More

PF Org. not liable to service-tax on ‘administrative charges’ received from Coal Mine cos. 

CESTAT Kolkata rules on service tax liability on the amount of administrative charges received by assessee (Coal Mines Provident Fund Organization) from coal mine companies; Revenue sought to classify...View More

No jurisdiction with Revenue to tax services rendered & consumed outside India; Orders refund

CESTAT, Ahmedabad holds that 'Consulting Engineers Services' rendered by Assessee and consumed outside India is beyond the taxable territory as per Finance Act, 1994, hence not liable to service-tax;&...View More

Cannot modify Original Order at Tribunal stage when Revenue failed to appeal before Commissioner (A)

CESTAT Chennai dismisses Revenue’s plea seeking modification of the order-in-original (OiO) at the stage of second appeal without filing an appeal before the Commissioner (A) or First Appellate ...View More

‘Effluent Treatment and Waste Disposal' for individual customers not 'Club and Association' service 

CESTAT Ahmedabad sets-aside demand on the provision of effluent treatment and disposal of waste to industrial customer under ‘club and association service’; Revenue claims that assessee&rs...View More

Ultratech's activity of Pumping 'Ready-Mix Concrete' as per customer's requirement not 'service'

CESTAT Chandigarh holds that supply of Ready-Mix Concrete (RMC) doesn’t involve any service angle in spite of the fact that Assessee (Ultratech) is pumping it to the desired floor at the request...View More

Allows refund on cancellation of flat by buyers citing ‘no service’  

CESTAT Mumbai entitles assessee having a residential complex to refund of service tax component in booking amount paid by its buyers for respective flats by holding that due to cancellation by buyer o...View More

Finalization of provisional assessment to be done monthly; Upholds denial of excess-tax adjustment

CESTAT Chennai upholds the finalization of provisional assessment for supply of Boiler Components by BHEL (assessee) to Bharat Petroleum Corporation Ltd.(BPCL) on monthly basi...View More

Absent recovery notice, CENVAT Credit refund claim cannot be denied; Quashes refund-rejection orders

CESTAT, Mumbai holds that in absence of any notice for recovery as provided by Rule 14 of the Cenvat Credit Rules, the refund of CENVAT Credit as claimed by the assessee under Rule 5 of CCR cannot be ...View More

Dismisses Revenue’s appeals against order allowing unutilized CENVAT-credit refund despite ‘premises non-registration’

CESTAT Chennai dismisses Revenue’s appeal against an order allowing refund of unutilized CENVAT credit to exporter (assessee) despite being availed before payment of service tax and non-registra...View More