CESTAT Rulings


Sales & marketing service rendered to group company qualify as ‘export’; Allows refund

CESTAT B’lore quashes order rejecting export claim of assessee in respect of services rendered to group company located outside India; Relying on SC ratio in Super Poly Fabriks Ltd., finds that ...View More

Allows Bharti Airtel’s appeal on limitation, credit eligibility on towers an interpretational issue

CESTAT Bangalore holds denial of CENVAT credit to Bharti Airtel (Assessee) as barred by limitation and allows Assessee’s appeal, however, upholds Revenue’s stance on merits; Department&rsq...View More

Quashes order requiring credit reversal w.r.t. exempt service covered in negative list u/s 66D

CESTAT Bangalore finds that assessee engaged in exempted service of sale of space or time for advertisement in print media duly reversed proportionate credit, thereby, Rule 6 (3) of CENVAT Credit Rule...View More

Renting of godown for storing raw-materials a service for 'storage upto place of removal'

CESTAT, Bangalore extends CENVAT credit on service of renting of premises/godown for storing raw material availed by assessee; Remarking that “godown of raw-material and the renting service in r...View More

Quashes demand under 'franchise service' on development compensation charges received by MTNL

CESTAT Delhi sets-aside order demanding Service Tax on compensation received by MTNL towards development rights under the Project Agreement under franchisee service u/s 65 (105)(zze) of Fina...View More

Allows credit on outdoor catering, courier & other ‘business related activities’ post April 1, 2011

CESTAT Mumbai sets-aside denial of CENVAT credit to assessee (Hawkins Cookers Ltd.) on outdoor catering service, courier service, air and rail travel as well as tour operator service and club & as...View More

Allows cash refund of unutilized CENVAT credit per Section 142 of CGST Act

CESTAT Bangalore holds Assessee entitled to cash refund of CENVAT credit availed by it under Rule 5 of CENVAT Credit Rules, 2004, lying in balance of CENVAT account as per sub-section 3 and sub-sectio...View More

Denies CENVAT credit on 'Outward Transportation', however, sets-aside penalty/extended period demand

CESTAT Ahmedabad disallows CENVAT credit of Service Tax paid on Outward Transportation for clearance of Excisable Goods where freight amount was not included in the assessable value (AV); Ho...View More

Quashes Countervailing Duty of 2.47% imposed on Malaysian origin 'continuous cast copper wires'

CESTAT Delhi sets aside countervailing duty of 2.47% imposed on Malaysian origin ‘continuous copper wires’ vide Sr. no. 8 of Notification No. 1/2018-Cus (CVD) dated January 8, 2020; On the...View More

No jurisdiction to decide refund of unutilized credit claimed under CGST Act

CESTAT Chennai dismisses appeal for want of jurisdiction on finding that claim of assessee is in relation to refund of unutilized credit, in cash u/s 142 (6) of CGST Act and not u/s 11B or Rule 5 of C...View More