CESTAT Rulings


Consideration from land-owners by PoA-holder facilitating property purchase/sale a 'Real-Estate Agent Service'

CESTAT Chennai rules that holder of ‘General Power of Attorney’ (GPoA) from several land-owners, acting as middleman/agent in purchase and sale of immovable property fo...View More

Quashes CENVAT Credit demands on inputs used for construction service, renting immovable property

CESTAT, Mumbai quashes demand for recovery of inadmissible CENVAT credit on various inputs like steel, cement, and other materials used in construction services, and holds that the entire credit avail...View More

'Bill-Discounting' facility for prompt payment by Body-Corporate taxable as Banking & Financial Service

CESTAT Chennai finds that ‘bill discounting facility’ availed by Body Corporate/Limited Company for prompt payment is taxable as ‘banking and other financial services&...View More

Weighment charges recovered by FCI from State Govt. Agencies not 'Business Auxiliary Service' 

CESTAT Chandigarh holds that weighment done by Food Corporation of India to ensure the declared quantity of grains supplied by agencies cannot be said to be a service, leave alone Business Auxiliary S...View More

Upholds tax imposition on charges collected towards service subscription not disclosed in returns

CESTAT, Chandigarh upholds order imposing service tax on charges collected by the Assessee (a Service Station of Bajaj Auto) from all customers who purchased Bajaj Products under a scheme launched by ...View More

Helmet locks supplied by Hero Motocorp with Motorcycle, being an accessory, qualifies as 'input' 

CESTAT Chandigarh allows Hero Motocorp (assessee) to take CENVAT credit on ‘helmet locks’ supplied along with Motorcycles; Rules that ‘helmet locks’ required to be supplied wit...View More

Sets-aside demand against Ultratech on cement cleared to SEZ developers without duty payment

CESTAT Ahmedabad upholds dropping of demand against Ultratech Cement Ltd (assessee) on clearance of cement from factory to SEZ developers without payment of excise duty under bond/LUT; ...View More

Absent modern techniques to identify Shahtoosh in shawls, quashes prosecution based on presumption/surmise 

CESTAT Delhi sets aside confiscation of shawls on finding that “prosecution is nothing but an outcome of presumption and surmises.” and holds reports as ‘insufficient’ to arriv...View More

Auto-dealer not liable to service-tax on handling & forwarding charges forming part of sale-price

CESTAT Ahmedabad rules that no service tax on handling and forwarding charges can be demanded when there is sale of goods and VAT is paid on said charges by automobi...View More

Excess-duty paid on 'Quantity Discount' refundable even if 'Provisional Assessment' not opted

CESTAT Ahmedabad rules that excess excise duty paid on quantity discount extended from depot is “clearly refundable” where “no discount was involved&rdq...View More