Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Services of development of agricultural land for housing project not covered in agricultural services
Modvat cannot be denied only the basis of statement recorded without providing assessee opportunity to cross examine evidences
Packaging services cannot be considered to be availed directly or indirectly in maintaining/protection of Trade Mark
Exemption notification to be strictly interpreted and interpretations given elsewhere cannot be imported therein
CENVAT credit foregone is compliance of Rule 6(3) of CENVAT credit rules
Service tax SCN, that fails to identify specific taxable service is liable to be Quashed
Service tax on sale of recharge coupons and SIM cards applicable on gross amount received from distributors and not on MRP
Limitation period of Sec 11B does not apply for claiming re-credit of excess service tax paid
Assessee not required to check beyond cenvatable documents for claiming Cenvat credit
Service tax Cenvat credit on manpower supply services for hiring trained persons to provide first-aid to workers admissible
Penalty not leviable if incorrect claim admitted by assessee on pointing out the same by the audit and the mistake was bonafide
In case of clandestine removal, Department not required to establish with clear evidence as assessee deliberately destroyed records and preponderant of evidence is sufficient
Re-credit of CENVAT reversed on instructions of Revenue without any dispute is allowed
Domain registration fees paid to ICANN not liable to service tax as 'franchisee service'
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.
