Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Payment of Royalty, license fee etc. as a condition of import of goods forms part of Assessable Value
No Service tax on construction of Era business school & hostel for NIT Calicut
Foreign language training service eligible for Service Tax exemption
Media Monitoring Services cannot be taxed as Business Auxiliary Service
Service tax leviable on Consideration for providing Common facilities under ‘renting of immovable property’
No Service Tax on Sale of Books and Materials to Franchise
No Service tax exemption on Commercial property rented by Municipal Corporation
No Service Tax liability on facility of selling CNG through Outlets of IGL by HP
Cenvat Credit available on service directly related to manufacturing activity
No excise on supply of various bought-out electrical items and accessories as BPL Kits
Service recipient not liable to service tax on construction activities carried through contractors
STPI Certificate not required to claim Refund under Business Auxiliary Services
Construction in pursuance of composite works contracts not liable to be taxed prior to 01.06.2007
Benefit of Composition Scheme can’t be denied for procedural deficiency
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.
