Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Service tax not payable on MRSAS as contract is for performance of work and not supply of manpower
CESTAT Quashes Excise Duty Demand on Cenvated Inputs used in Job Work
Service Tax Refund Claim Filed Beyond Time Limit – CESTAT Upholds Rejection
Ambiguity in Second Appeal Jurisdiction: CESTAT Dismisses Precautionary Appeal
Service Tax not levied on reimbursable expenses incurred by Assessee
Work order involving supply of material and service is classifiable under works contract service
Demand as job worker unsustained in absence of supply of goods by principal manufacturer
Goods not meeting requirements of under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920
Services of extending corporate guarantee without any consideration is not considered as a service
No Service Tax on Coal Mines Provident Fund Organization’s Administrative Charges
Entry under Section 65(105)(zzd) can be invoked only for construction simpliciter
Department cannot file Revise Application in terms of Section 35EE of excise
Delayed payment charges collected from customers from 01.07.2012 is not leviable to service tax
Cenvat Credit Rejection Requires Consideration of Evidences, Not Assumptions
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.
