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 cannot be termed as Franchise Service for mere user of word ‘Principle to Principle’ in agreement,
Penalty can be imposed for default/delay in payment of Service Tax under both Section 76 & 78
Transportation of goods cannot be taxed under Cargo Handling Service
No Service Tax on VSAT (Very Small Aperture Terminal) fee
When penalty imposed on firm, penalty cannot be imposed on its partner
Advance authorization- Para 4.28(f) of FTP-HoP not applicable to cases where export obligation fulfilled
Unutilized credit cannot be denied, if assessee voluntarily debits it in GSTR-3B
No Service Tax on pure sale un-associated with any service component
Even if excise duty was legally not payable, credit cannot be denied
‘Nimbooz’ cannot be classified as ‘Lemonade’ : CESTAT Chennai
Cenvat credit can be availed on tour expenses of dealers
CESTAT Green Signals Use of CA Certificate, Validating Non-Transfer of tax liability to another, as Evidence
Service of interconnectivity between two points for transferring of data or its transmission cannot be held as OIDAR service
Cenvat credit on outdoor catering activity and rent-a-cab services
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.
