Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Power Banks not eligible for benefits under N/No. 12/2012-Customs
Service Tax on Advisory services in respect of investments identified by overseas client
Service Tax not applicable on services rendered in the state of Jammu & Kashmir
Architect services eligible for input service credit
Activity of fixing MRP stickers amounts to manufacture & liable to excise duty
Prior to 01.04.2011 CENVAT credit eligible on insurance premium in respect of dependent/family members of employees
In absence of online database access no Service Tax under the head OIDAR Services
No service tax on services provided as secondary service providers for shipping lines
No Service Tax on Sale of Prospectus not as its not a Part of Commercial Training or Coaching Services
No Penalty on CHA for Unknowingly attempting to clear prohibited goods
Excise duty not payable on fatty acid / soap stock generated as bye-product during manufacture of refined palm oil
Tribunal cannot modify Limitation laid down in Statute or Notification for Claiming Refund
Service tax not payable on collection of Maintenance Charges on Actual basis as Reimbursement of expenses incurred
Cenvat Credit eligible on sales commission paid to promote Sale
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.
