CESTAT Rulings


Allows exemption to SOTC on Air Travel Agent services rendered to US Embassy

CESTAT Delhi allows an Air travel agent (assessee) to claim exemption from service-tax on services rendered to diplomatic mission or consular posts in India (US Embassy in particular) on the basis of ...View More

Brokerage charges, custodial charges cannot be disaggregated from 'banking service'; allows credit

CESTAT Mumbai allows CENVAT credit of brokerage charges, custodial charges, event management service and consortium charges to Bank of Baroda (assessee); On the issue of brokerage charges and custodia...View More

Reprimands Commissioner’s 'intentional silence' in ignoring Export Obligation Discharge Certificate & forcing duty recovery

CESTAT, New Delhi condemns ‘noticed intentional silence’ on part of Commissioner (Appeals) ignoring the Export Obligation Discharge Certificate (EODC) submitted before him by assessee and ...View More

Quashes extended-period invocation, recovery of CENVAT credit against Emmar; cites absence of suppression

CESTAT Delhi sets-aside order passed by Commissioner of Service Tax for recovery of CENVAT credit along with interest and penalty against a builder on the allegation...View More

Profits from booking cargo space on ships not taxable as C&F Agent Service 

CESTAT Bangalore holds that profit gained in the business of booking cargo space on the ship is not taxable as part of ‘clearing and forwarding agent’ service, finds the same as “an ...View More

Allows Bharti Airtel to claim CENVAT on tower/tower materials; relies upon Vodafone ratio

CESTAT Bangalore allows Bharti Airtel to claim CENVAT credit on tower/tower materials, antennae, pre-fabricated shelters, as ‘capital goods’, used for providing output service i.e. telecom...View More

Absent ‘clandestine removal’ proof, demand basis consumption difference in ER-1 & Form 3CD untenable

CESTAT Kolkata sets-aside demand of excise duty as also penalty and interest confirmed “merely based on differences in figures of consumption” and only on assumption and presumptions in qu...View More

Allows BoE amendment at Appellate stage to enable refund of excess CVD paid by Vivo

CESTAT Delhi directs time-bound disposal of Vivo Mobile India’s (Assessee) amendment application of BoEs u/s 149 or Section 154 of Customs Act to reflect the correct rate of concessional CVD of ...View More

Allows CENVAT to Maruti Suzuki on new pipeline inauguration & Vishwakarma Puja, skill-competition

CESTAT Chandigarh allows CENVAT credit to leading automobile manufacturer on event management service i.e. holding Skill Competition between dealers and employees and other business event services (i....View More

‘Refund’ made consequent to CESTAT's order not being normal claim, special provision applicable

CESTAT Chennai rules that where a refund application is made consequent to CESTAT’s final order, the claim is not a normal refund but would be covered by sub-clause (ec) under Explanation below ...View More