CESTAT Rulings


Following settled precedents, drops service-tax on incentives given to dealers by Maruti-Suzuki 

CESTAT Delhi drops demand of service tax on target and non-target-based incentives given by Maruti Suzuki to its dealers following its earlier rulings in a plethora of cases involving the same issue; ...View More

Quashes demand against JSW Steel of credit availed basis bank-branch invoice, xerox copies 

CESTAT Chennai allows appeal by JSW Steels Ltd. (assessee) challenging denial of CENVAT credit availed on strength of invoices issued by Bank Branches and also xerox copies; Appreciating the facts and...View More

Transporting coal within mining area, not cargo handling service in pre/post-negative list regime 

CESTAT Delhi dismisses Revenue’s appeal, upholds the Commissioner (A) order dropping the demand against assessee who is providing services to various projects of Northern Coalfield Ltd by deploy...View More

Quashes credit denial for wrong mention of address, reverse-charge payment w.r.t. C&AG report 

CESTAT Delhi holds that,“Substantial benefit cannot be denied merely on account of procedural infractions in absence of any allegation with respect to eligibility of service as an input service....View More

Allows Resonance Eduventures CENVAT-credit on advertising services for print media promotions 

CESTAT Delhi allows Resonance Eduventures to take CENVAT credit on advertising agency service it received for promoting its activities in print media, as advertising services can be considered as inpu...View More

Short-tax payment due to work contract classification confusion, not suppression warranting limitation invocation 

CESTAT Delhi considering the confusion regarding the concept of Work Contract involving the transfer of goods during the period of dispute, holds that “Any short payment of tax during the said p...View More

Customs Authorities cannot question EO sans prior determination by competent authority 

CESTAT Delhi quashes order confirming customs duty on import of CD-ROMs under Export Promotion Capital Goods (EPCG) License citing “custom authorities had no jurisdiction to issue the show cause...View More

‘ELISA Test Kits for food testing’ are not ‘Diagnosis Kits’ ; Disallows exemption 

CESTAT Delhi upholds the orders of lower forums that assessee importing “ELISA Test Kits for food testing” is not eligible to claim exemption, finding that same cannot be treated on par wi...View More

Receiving Volvo’s packing material with effective custody & possession for goods transport not taxable 

CESTAT Chennai holds that supply of packing material by Volvo to assessee for transporting goods manufactured by assessee like break, assemblies, parts of motor, vehicles etc, do not constitute the se...View More

SSI exemption not barred if use of brand name belonging to other is fortuitous 

CESTAT Chennai holds that fortuitous use of brand name similar to others or where the brand name belonged to others is not a bar for SSI (Small Scale Industries) exemption under Notification No. 8/200...View More