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 Tax not leviable on Amount reimbursed by client on Actual basis
Right to avail Cenvat credit at the time of coming out of exemption scheme cannot be curtailed
Cenvat Credit Rules can’t curtail Assessee’s entitlement to avail credit of inputs lying in stock as on the date of crossing the exemption limit
Renting of Truck not amounts to Supply of Tangible Goods Service
For the period up to 31/05/2007, No service tax payable in respect of composite construction works contracts
No Penalty can be levied for delayed filing of E-Returns If Manual Returns filed within Time
Contracts awarded by MMRDA do not qualify for exemption under N/No. 21/2002-Cus.
Custom Broker Licence cannot be refused merely for penalization U/s. 114 of Customs Act, 1962
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
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.
