Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Statutory right to appeal cannot be defeated by drawing a presumption about service of order
Service tax on difference between sale price of SIM & amount remitted to telephone company
No legal requirement for production of any Type Approval Certificate for clearance of e-rickshaw in CKD condition
Handling of cargo in Customs area will always be responsibility of the Custodian
No responsibility of Custodian after passing of order of clearance
No condition under Export of Service Rules, 2005 that services performed in India would not qualify as export of service
BAS services to group companies outside India on principal to principal basis cannot be treated as ‘Intermediary Services’
Cenvat allowed on steel items used in fabrication of capital goods and their accessories inside manufacturing premises
Credit on Tower Materials and Prefabricated Buildings or Shelters admissible on the basis of permanency test.
No penalty if service tax been paid immediately after pointing by Auditor
No demand of service tax in absence of “suppression‟ or “collusion” with an intent to evade payment of tax
CESTAT allows Cenvat credit for skill competition between dealers & employees
CESTAT quashed demand of service tax on foreign remittance
Deputing of own employees in group company is not manpower recruitment service
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.
