Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Penalty u/s 78 is leviable if tax recovered not paid & information of unpaid taxes not furnished in ST returns
Realization of export sale proceeds within a definite time frame is not a pre-condition to claim refund under Rule 5
Refund of pre-deposit is permissible through a simple letter and no need to file refund claim u/s 11B of the CEA
No Service Tax on Services Provided in India on behalf of Recipient Located Outside India
Mere recording of contrary statements do not establish claim of credit as bogus
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
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.
