Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Deleted addition of value of goods deemed to be supplied in execution of works contract services in trading turnover
Service Tax on Coal Block Cancellation Compensation
Theater owner exhibiting movie provided by distributor is outside the purview of BSS
No Penalty for mere wrong apportionment of CENVAT Credit between 2 Units
Customs: Not providing option to pay fine in lieu of confiscation U/s. 125 not sustainable
Gold hidden in foot band worn for medical purpose cannot be treated as ‘personal effects’
No Service Tax on recruiting Students to Foreign Universities by IDP India for IDP Australia
Blending of 5% ethanol with 95% motor spirit forming EBMS doesn’t amount to manufacture
ITC of inputs, capital goods & services used in fabrication, erection, installation of towers & shelter is admissible
No amortization on additional supplies when cost fully amortized on initial supply
Sales promotion being essential character of bundle of services classifiable under ‘BAS’
Discretion lies with Confiscating Officer to either impose fine in lieu of confiscation or to order absolute confiscation
Service tax cannot be demanded on reimbursement of expenses post May 1, 2006
Deemed demutualization doesn’t demonstrate legislative intention to tax specified transactions
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.
