CESTAT Rulings


'Bank Statements' an 'acceptable document' to avail exemption w.r.t. 'Interest Income' on overdraft 

CESTAT Kolkata sets-aside the service tax demand on interest income earned by assessee-Cooperative Bank on Overdraft and Cash Credit facilities, declares demand as “grossly illegal and cannot be...View More

Sets-aside credit-denial to 'Crompton Greaves' on services invoiced to transformer division; Remands matter 

CESTAT Mumbai sets-aside order denying CENVAT Credit to Crompton Greaves (Assessee) on various services such as garden maintenance, canteen, housekeeping and fire protection availed by its ‘tran...View More

Extends exemption to molasses for captive consumption post 2005 tariff restructuring 

CESTAT Chennai rules on eligibility to claim exemption under Notification 67/95 in respect of molasses used in the manufacture of Rectified spirit and Extra Neutral Alcohol (ENA) as also on ramificati...View More

Imported 'Lithium-ion battery' for Tractor export qualifies as Automotive Battery for DFIA Scheme benefits 

CESTAT Hyderabad dismisses Revenue's appeal and upholds the adjudicating authority's decision, confirming that the assessee is eligible for duty exemption under Notification No. 25/2023-CUS for import...View More

Sets-aside cryptic/presumptive order affirming liability under manpower-supply on labour charges invoice 

CESTAT Chennai sets aside cryptic and non-speaking order confirming demand against assessee (manufacturing and supplying flush doors) under Manpower Recruitment of Supply Agency (MRS) service on labou...View More

Allows credit on Insurance Services, however denies w.r.t. rent-a-cab against telecom tower maintenance service 

CESTAT Mumbai sets aside lower authority’s order to the extent it denies CENVAT Credit to assessee (providing output service of maintenance of various telecom towers) in respect of Insurance Ser...View More

Citing settled law, allows credit on outward-freight charges for FOR-basis sale/delivery 

CESTAT Mumbai finds the assessee (a manufacturer of automotive components) eligible for CENVAT credit on the service tax paid for outward freight charges ie Goods Transport Ag...View More

Providing VFX, post-production services to overseas media houses, with remote limited access, an 'export' 

CESTAT Mumbai rules that providing VFX and post-production services to international film production and media houses, with restricted electronic access (i.e. access restricted through user ID an...View More

Hyundai’s extended-warranty scheme ‘a promise to do an act’, taxable from July 2012 

CESTAT Chennai upholds service tax demand on charges collected from dealers towards Extended Warranty Scheme (EWS) offered to customers under normal period on finding that the EWS is like a ‘ass...View More

Upholds Biofos Mono Calcium Phosphate re-classification; Highlights Assessee's deliberate attempt to mis-classify 

CESTAT Ahmedabad on observing that there has been a deliberate attempt on the part of the Assessee to classify the imported Biofos Mono Calcium Phosphate (BMP) in bulk under CTH 2309 9090 instead of C...View More