Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Concept of unjust enrichment not applies on export of service
Service Tax not payable on consideration received due to termination of arrangement
Works Contract Composition Scheme can’t be denied to Assessee merely for Failure to file any Intimation
Allegation of clandestine cannot be made merely on the basis of Shortages noticed during Stock Verification
Service tax not payable on retreading of Old Tyres prior to 16.06.2005
No Service Tax on development of plots in slum locality under the category of Construction of Residential Complex Service
Police Department Not Liable to pay Service Tax under Security Agency Services
Cenvat Credit not available on Tyres used in material handling equipments
Without marketability Excise duty not leviable on Semi- Finished Granules, Extracts and Oils
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’
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.
