Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Availment of CENVAT Credit doesn’t depend on location of service provider
ERP Implementation Taxable as ‘Information Technology Service’ from 16.05.2008
Ash Transportation and Disposal activity Not classifiable as ‘Cleaning Services’
CENVAT Credit Allowed for Erection & Commissioning Services of Spray Drying Plant
CHA cannot be penalised on assumptions & presumptions devoid of concrete facts showing wrongdoing
Discrepancies between SCN & adjudication order: CESTAT Directs Re-Adjudication
No penalty if all taxes are paid before issuance of SCN
Customs Commissioner (A) cannot Enhance Value without Notice to Assessee
Minor mismatch due to adoption of standard method, not a mis-declaration
ENVAT Credit on Input Services for Output Service Can’t Be Denied
CESTAT Orders Re-adjudication Due to Unprovided Verification Report
Metal Finishing Chemicals & Electroplating Salts Qualify for Exemption Notification
Data collection/ analysis, manpower mobilization, training supervision not classifiable as Management Consultancy Service
Penalty imposed without verifying Service Tax Payment documents – CESTAT directs reconsideration
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
