Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
No service Tax under RCM payable if no evidence of Payment in Foreign Currency to Foreign Personnel
Levy of service tax on TDS portion borne by appellant not sustainable
Service Tax not payable on Services provided to Government Company for ‘Transmission of Electricity’
Service tax under RCM cannot be levied on GTO/GTA services
Conclusion based on test report cannot be applied to earlier cleared consignments and and case to be dropped where classification proposed by Revenue is incorrect
Interest on refund of Service Tax Paid under protest payable from date of deposit till its realization
No Penalty for difference of views subsequently settled by any court of law
Cenvat Credit eligible on Litigation Expenses paid to Association
No Service Tax on NSE/BSE Transaction Charges & SEBI Turnover Fees
Cenvat eligible on structural steel items used for fabrication of support structures for capital goods
Cenvat Credit eligible on product recall insurance policy expense
Refund of wrongly reversed CENVAT credit cannot be rejected solely on the ground of non-filing of under protest letter
CENVAT Credit eligible on Product Recall Policy expenses
Statutory right to appeal cannot be defeated by drawing a presumption about service of order
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.
