CESTAT Rulings


License-fee/application-fee charged for grant of liquor license by State Govt. not taxable

CESTAT, Bangalore holds that service tax is not applicable on services provided by State Government on grant of liquor licenses against consideration in the form of ‘license fee’ or &lsquo...View More

Sets-aside demand on residential complex construction for sports-person during Asian Games

CESTAT, Hyderabad sets aside demand under 'Construction of Complex Service' (CCS) in respect of residential apartments constructed by the assessee, in pursuance of a tripartite agreement entered into ...View More

Sets aside refund claim rejection of excess tax paid erroneously transferred to TRAN-1

CESTAT sets aside order-in-original (OIO) rejecting assessee’s refund claim of excess paid service tax on the ground of limitation; Rules that limitation period for claiming refund in the instan...View More

‘Fuel’ supplied free-of-cost by ONGC not includible in taxable-value of ‘drilling service’

CESTAT Mumbai holds that value of fuel (diesel) supplied by ONGC cannot be added in the value of taxable service for running the drilling vessel both under un-amended and amended provisions of Section...View More

Allows CENVAT on 'reinsurance-service' post April 1, 2011, Quashes Rs. 196 cr. demand against 'Oriental Insurance'

CESTAT Delhi sets aside order confirming demand of CENVAT Credit to the tune of Rs. 196 Crores on reinsurance service post April 1, 2011; States that even after the amendment of the definition of &lsq...View More

Allows CENVAT on services directly received from EPC contractors for laying pipeline

CESTAT Ahmedabad allows CENVAT credit to Gujarat State Petronet Ltd. (assessee) in respect of service received directly from their contractors in respect of laying pipeline against its output service ...View More

Directs release of confiscated British-era Gold-coins, terms Revenue’s ‘foreign origin’ allegation 'baseless'

CESTAT Delhi quashes Commissioner (Appeals) order confiscating 151 gold coins weighing 1208 gms, of British-India era while being transported by assessee, returning from U.K bound flight, during the p...View More

Charge of clandestine clearance/undervaluation basis pen drive data/assumptions unsustainable

CESTAT, Kolkata sets aside order alleging clandestine clearance and undervaluation of goods (laminated spring leaves); Holds that such a charge cannot sustain on the basis of the Pen drive data alone ...View More

Quashes levy on employee- secondment by group companies citing existence of 'employer-employee relationship'

CESTAT B'lore sets-aside service tax demand of Rs. 28 crores (approx.) on secondment of certain employees by group companies abroad under "Manpower Recruitment and Supply of Manpower Agency Service"; ...View More

Remits matter to re-consider provisional release request of perishable goods in" judicious manner"

CESTAT Chandigarh remits matter for examining request for provisional release u/s 110 (A) of Customs Act of dry-dates imported from Dubai having country of origin (COO) as Saudi Arabia; Pursuant to a ...View More