CESTAT Rulings


Allows Vodafone to take credit of ‘input service’ used for erecting BTS Tower/Shelter 

CESTAT Mumbai allows Vodafone Idea appeal, quashes order disallowing CENVAT-credit taken on ‘input services’ like construction service, erection, commissioning & installing services, t...View More

Allows refund of credit where service tax paid during GST-regime after audit objections 

CESTAT Chennai finds the order of Commissioner (A) denying refund of CENVAT credit of service tax alongwith interest paid under reverse charge mechanism (RCM) in GST era, subsequent to audit objection...View More

Reversing CENVAT-credit sans proving that ‘capital goods’ are ‘fully or partially written of”, wrong 

CESTAT Chennai quashes orders of lower forums (adjudicating and appellate authorities) which confirmed reversal of CENVAT-credit availed on ‘capital goods’ for manufacturing sugar which we...View More

Dismisses Assessee's appeal on classification of Agircultural-reaper 

CESTAT Chennai (TS Citation) dismisses Assessee’s appeal on the ground that the Assessee is bound to follow the earlier order passed by the adjudicating authority classifying the said product un...View More

Affirms demand drop on Realtor’s service of constructing ‘residential complex’ citing circular 

CESTAT Bangalore dismisses Revenue’s appeal filed after review of original order whereby the Adjudicating Authority (AA) dropped the demand of service tax on activity of the assessee-realtor in ...View More

CRM services like drug test supervision, collating result for foreign client, qualifies as BAS export 

CESTAT Chandigarh sets aside service tax demand alongwith penalty and interest in the extended period under the category of ‘Technical Testing and Analysis service’ against assessee for ex...View More

Dismisses appeals against Taj Madras Flight Kitchen citing monetary limit 

CESTAT Chennai dismisses a bunch of appeals by Revenue challenging setting aside of service tax demand for laundry services inside Airport by in-flight catering service provider; Citing litigation pol...View More

Cannot attribute turnover taken from balance-sheet towards GTA services: Sets-aside demand 

CESTAT Ahmedabad holds that “the turnover taken from the balance sheet cannot be attributed towards the services by way of GTA”, sets aside “the demands of service tax, cenvat credit...View More

Mutual understanding between service provider and recipient essential for service tax levy 

CESTAT Delhi rules that mutual understanding between service provider and service recipient is indispensable for sustaining the levy of service tax without which the demand fails, cites section 66 and...View More

Upholds service tax demand on fees collected by IIM for courses namely PGPPM, PGPEM and EPGP 

CESTAT Bangalore upholds service tax demand on fees collected by IIM for courses namely PGPPM, PGPEM and EPGP for the normal period covered under the SCN; Observes that, such courses are not ‘re...View More