CESTAT Rulings


Extended-period demand unsustainable for Revenue's failure to prove duty-evasion 'intent', controvert details furnished 

CESTAT Delhi quashes SCN issued beyond the period of limitation that failed to substantiate Assessee’s intention to evade payment of tax and Revenue’s failure to controvert details specifi...View More

Denies SSI exemption owing to excess of clearances faltering Notification ‘condition’ 

CESTAT Bangalore, in an appeal by a bunch of manufacturers, declines to grant benefit of Small Scale Industries exemption on finding non-compliance with condition relating to determination of agg...View More

Quashes demand basis non-disclosure in SCN, directs re-determination of adjustment denial 

CESTAT Hyderabad partly allows Assessee’s appeal by setting aside the demand by resorting to Rule 2A(ii)(a) of Service Tax (Determination of Value) Rules, 2006, as the same was not disclosed in ...View More

'Bank of Baroda' entitled to cash-refund of KKC not transitioned into GST 

CESTAT Mumbai rules that Bank of Baroda (Assessee) is entitled to get cash refund of Krishi Kalyan Cess (KKC) with applicable interest, against which it had appropriately filed the refund application ...View More

Pre-deposit made through Electronic Credit Ledger valid payment for entertaining appeal 

CESTAT Mumbai dismisses Revenue’s pre-liminary objections regarding maintenance of assessee’s appeals, holds that “Pre-deposit made…from electronic credit ledgers are in compl...View More

Granting 'exclusive right to use goods' a deemed-sale, not taxable under SOTG-service 

CESTAT Allahabad sets aside order imposing service tax on Dabur Research Foundation (Assessee) on payments received against  the supply of tangible goods (SOTG) to its client M/s Fresenius Kabi O...View More

Installation of fire-fighting equipment, maintenance & repair services to PWD, exempt 

CESTAT Delhi allows exemption on installation of fire-fighting equipment and management, maintenance and repair (MMR) services provided to public works department (PWD) for the period 2008-2009 to 201...View More

Quashes demand on sugarcane transportation charges recovered by sugar manufacturer from farmers 

CESTAT Bangalore sets aside the order demanding Service Tax of Rs. 1.12 Lakhs on freight charges recovered from farmers and paid to truck operators for transporting sugarcane from farmers’ field...View More

Disallows Hewlett Packard ’s plea to adjust excess tax paid with erroneously availed CENVAT-credit

CESTAT Bangalore allows Hewlett Packard India's (Assessee) appeal, quashes the order of recovery of CENVAT credit erroneously availed, stating that the recovery “is erroneous” as the recov...View More

Aiding overseas entity with Indian students' admissions to foreign universities qualifies as 'export' 

CESTAT Chandigarh rules that assessee, promoting and marketing the services of its foreign parent company, Oceanic Consultants Pvt. Ltd, Australia (OCA), by way of assisting Indian students in enrolli...View More