Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Sports coaching is excluded from the applicability of service tax
Service by branch office in USA to AE situated outside India is not covered under Finance Act, 1994
Correct classification of ‘tomato dry flavour’ is CTH 3302 10 10
Services relating to construction of roads etc. to Government authorities is exemption vide notification 25/2012-ST
CENVAT credit on warranty services eligible as such service are in relation to manufacture
Extended period not invocable in absence of suppression of facts with an intent to evade payment of service tax
Invocation of extended period not justified as there was no wilful suppression of facts
Service tax not payable as mere use of word commission doesn’t mean seller has paid commission
Bonafide Belief Shields Appellant from Extended Period invocation for Service Tax Liability
Demand of service tax unsustainable as Konkan & Indian Railways are not separate entities
Declared transaction value cannot be rejected without cogent reasons prescribed in Customs Valuation Rules
Service tax not payable on construction service to Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission
Transportation of mineral taxable under ‘GTA service’ and not ‘mining service’
Rejection of refund claim of sugar cess due to pendency of proceeding is unjustified
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.
