CESTAT Rulings


Denies refund to Tech-Mahindra w.r.t on-site services provided to customers abroad 

CESTAT Mumbai dismisses batch of appeals filed by Tech-Mahindra (Assessee) in respect of refund of accumulated unutilized CENVAT-Credit w.r.t on-site services provided to its overseas customers throug...View More

License fees already subjected to VAT cannot be taxed again under IT software services 

CESTAT Chennai holds that the licence fee collected from the corporate clients, on which the assessee has paid VAT treating it as sale, cannot be once again included in the taxable value of service re...View More

Exempting maintenance-and-repairs-services to electricity lines pre-negative-list regime, sustains liability as works-contract post-negative-list 

CESTAT Allahabad exempts service-tax liability on maintenance and repair facilities provided to State Electricity Board prior to 1st July 2012; Squarely follows the ruling of CESTAT New Delhi in a ple...View More

Endorsing Assessee’s services classification as GTA, exonerates transaction from tax liability under cargo-handling 

CESTAT Delhi allows Assessee’s appeal endorsing the classification of its services as Goods-Transport-Agency defined u/s-65B(26) of Finance Act, 1994 as opposed to Revenue’s proposal to le...View More

Drops demand against advertising service provider for difference in P&L-return figures; Allows credit on lease rentals 

CESTAT Allahabad drops demand against the Assessee, providing advertising services on unipole/rooftop for alleged evasion of service tax on the ground of difference in figures of Profit & Loss A/c...View More

Remands matter as order not ‘properly served’ on Assessee 

CESTAT Chennai remands the matter of excise duty demand on assessee, holding that the order-in-original was not properly served on the Assessee; Observes that while the SCN was served at the address a...View More

Refund requires re-assessment, cannot claim basis another assessee’s judgment; Reverses Micromax's sanctioned refund 

CESTAT Delhi reverses orders sanctioning refund of Additional Duty of Customs @ 1% or 2% to Micromax Information Ltd (Assessee) regarding import of mobile phone handsets of CTH 8517 on payment of Addi...View More

‘Interest collection’ from borrowers for assignment of loan portfolios not liable to service tax 

CESTAT Kolkata holds that assignment of loan portfolios is a 'sale transaction' not leviable to service tax, rejects appeal by Revenue; Dismisses Revenue's contention that assessee is not merely trans...View More

Service tax on immovable property renting valid till held ultra vires by constitutional court 

CESTAT Delhi holds that “Unless the levy of service tax on renting of immovable property service is held to be ultra vires by any constitutional court, it will continue to be a valid levy.&rdquo...View More

Dismisses Revenue’s appeal on classification of Spices Mixtures -“Suhana”,“Ambari” 

CESTAT Mumbai upholds classification of ‘spice mix’ (a mixture of spices with other substances specific to various Indian curries) as sought by Assessee under Chapter Heading 09109100 that...View More