Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Sub-contractor liable to pay service tax despite tax payment by main contractor
Extended period not invocable if department was fully aware of import
Goods ordered to be provisionally released after complying with requirement are not liable for confiscation
Imposition of penalty unsustainable as demand sustained due to mis-interpretation of service
Mere supply of transmission line accessories and hardware fittings doesn’t amount to manufacture
Service tax not leviable on transfer of know-how
Ranger (non-electric) and Ranger (electric) is classifiable under CTH 8704 and CTH 8709 respectively
Filing of an appeal against order whose correctness was decided by High Court is untenable
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
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.
