CESTAT Rulings


Refund denial to flat purchasers of service-tax charged by developers pre-2010 “not tenable” 

CESTAT Bangalore holds rejection of refund claims of service tax paid by the developer collected from the individual flat purchasers pre-2010 on the ground of limitation u/s 11B of Central Excise 1944...View More

Bajaj Auto entitled to CENVAT credit on banking guarantee commission paid w.r.t. VAT refund from State Authority 

CESTAT Mumbai allows CENVAT credit to Bajaj Auto on banking charges/commission paid for obtaining Bank Guarantee (BG) in respect of VAT refund from State VAT authority in respect of purchase of raw ma...View More

Builder liable to tax on residential complex construction sans completion certificate from MCGM 

CESTAT Mumbai confirms service tax liability on realtor on the premise of non-submission of Completion Certificate by competent authority Municipal Corporation of Greater Mumbai (MCGM) for constructio...View More

Confines service tax demand on secondment of employees to normal period, citing limitation 

CESTAT Mumbai confines the service tax demand on ‘secondment of employees’ to the normal period, finding that “evidence placed on record for resort to the extended period of time as ...View More

Enhancement of declared value basis NIDB data, LME prices, sans contemporaneous import data, illegal 

CESTAT Chandigarh allows a batch of 105 appeals filed by importers against the order of Commissioner (A) which confirmed enhancement of the declared value of imported ‘aluminum scrap’ sole...View More

Clandestine removal solely basis balance sheet and ER-1 difference is 'presumptory'; Quashes demand 

CESTAT Delhi sets aside the demand of excise duty on clandestine removal based on difference in sale value of scrap as reported in balance sheet/trial balance and ER-1 returns; Emphasizing Revenue&rsq...View More

Absent specific evidence establishing trading of goods, sustains availment of credit; Drops demand 

CESTAT Mumbai allows appeal filed by the Assessee permitting availment of Cenvat Credit on input services received from various entities of Reliance for the purposes of rendering colocation services, ...View More

Setting up machining facility at clients premises not BAS; Quashes demand 

CESTAT Kolkata, placing reliance on its decision in Mohata Coal Company, rules that recovering ‘Supervision and Dealing Charges’ for setting up facilities at the premises of the clients in...View More

Following settled precedents, allows CENVAT Credit on premium towards deposit insurance 

CESTAT Mumbai allows appeal filed by Axis Bank (assessee) availing CENVAT Credit to the tune of Rs 59.68 Crores (approx) on tax arising on premium charged by Deposit Insurance and Credit Guarantee Cor...View More

Sets-aside demand under Maintenance & Repair service w.r.t. garden-upkeep contract entered with MCGM 

CESTAT sets-aside the order demanding service tax on the entirety of income earned under contract with Municipal Corporation of Greater Mumbai (MCGM) for establishment and upkeep of gardens, including...View More