CESTAT Rulings


Discounts offered by car-manufacturer for passing to consumers through dealers not taxable under Finance Act 

CESTAT Delhi quashes service tax demand on Honda car dealer (assessee) on the amount reimbursed by the manufacturer through credit notes that relate to target incentives and discounts passed on to the...View More

100% tax payable by recipient of manpower services; Demanding from supplier is double taxation 

CESTAT Ahmedabad sets aside the order demanding service tax from the supplier of labour/manpower to certain pharmaceutical companies for packing, loading/unloading, cleaning and maintenance etc. works...View More

Once CBIC permits EOU exemptions under various notifications, field formations can't deny concessions 

CESTAT Ahmedabad rules that no bar prohibits an Export Oriented Unit (EOU) from availing the benefit of exemptions under notifications other than Notification No. 52/2003-Cus, which is specifically de...View More

Allows 100% CENVAT credit for ‘Management Consultancy Services’ owing to Rule 6(5) 

CESTAT Delhi sets aside service tax demand for ‘Management Consultancy Services’ by holding that for the Financial Year 2010-11 amount is not to be reversed in view of Rule 6 of CENVAT Cre...View More

Quashes denial of credit to CEAT on air-travel agent, architect, CA, sponsorship services 

CESTAT Mumbai sets aside denial of CENVAT credit on a host of services which are ‘in relation to manufacture’ by holding that “disputed services whether directly or indirectly, shoul...View More

Rules on inclusion of reimbursable expenses in gross value for charging service tax 

CESTAT Hyderabad upholds demand of service tax by clarifying that “gross value would obviously include any reimbursable expenditure/costs by them since it would be deemed that they are service p...View More

Absolve Coca-Cola from extended period demand for maintaining records of credit availed on trading activity 

CESTAT Mumbai sets aside the central excise duty demand against Coca Cola (Assessee) for taking irregular CENVAT credit on trading activity (exempted w.e.f April 1, 2011) in the extended period, notin...View More

Sharing common expenditure among group companies not BSS; Quashes demand 

CESTAT Ahmedabad quashes service tax demand, holding that sharing of the common expenditure among the group companies does not amount to business support services as said activity does not amount to s...View More

No service tax on capital equipment supplied by BCCI to cricket associations 

CESTAT Ahmedabad quashes service tax demand against Baroda Cricket Association on the capital equipment received from BCCI, noting that as per the CA certificate furnished by the assessee, BCCI has ra...View More

Service contract where charges are based on quantum and samples, not manpower supply service 

CESTAT Ahmedabad quashes demand of service tax under the category of 'Man Power Recruitment Agency' service on assessee supplying labour to Birla Cellulosic for undertaking the job of fabrication, ere...View More