Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
GST act contains provision for refund of CVD/SAD paid under erstwhile regime
Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers
Refund proceedings are in the nature of execution proceedings
SEZ Act, 2005 overrides Finance Act 1994
CESTAT reduces Bank Guarantee amount & order provisional release of goods
No Penalty on grounds of being contrary to Principles of Natural Justice
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.
