Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Non-filing of ST-3 returns for long period confirms intent to evade tax hence extended period invocable
Refund claim not maintainable in absence of any challenge to assessment order
Effluent treatment of industrial waste is input service and hence CENVAT admissible
Transaction of purchase/ sale of liquor by Corporation not covered under ‘Business Auxiliary Services’
Maintenance and security of documents is covered under ‘Maintenance, Management or Repair’ service
No condition under CCR Rule 5 of mandatory Registration for Refund of Accumulated Credit
Discretion in Handling PPF Funds essential to fall under ‘Funds Management’ Service
Non-retroactive Application of Enhanced Service Tax Rate on Advances Received
Service Tax Exempt on Commission on General Insurance under Government Schemes
Credit of service tax denied as coal and iron ore mines situated away from factory is unsustainable
Refund u/s. 11B available as service tax not leviable on transportation of gas up to delivery point
Discount/ commission/ incentives for sale of cars is not compensation received by dealer from car manufacturer
Building constructed being used for providing education doesn’t fall under category of taxable service
CENVAT credit of input Sponge Iron used in manufacturing of Pig Iron duly available
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.
