Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Ignorance of law not ‘reasonable cause’ for failure to pay service tax so as to warrant waiver of penalties
CESTAT cannot review its own order and can only rectifiy apparent mistake
No Service tax on Road Toll Charges under BAS
Security services used for securing office premises are eligible as input service
Penalties to be waived if assessee had bona fide belief for non-payment of service tax
In case of divisible contract no service tax on material value
If similar matter was remanded back to Commissioner (Appeals) vide earlier order, present order also to be remanded back
No reversal under Cenvat rule 6 is required in case of clearances to SEZ unit/developers
Software developed as per customer’s specifications are liable to service tax
Mistake in show-cause notice can be rectified before adjudication
Excise paid on Inputs and ST on Input services used in construction sector can be utilized for discharging ST liability on renting of immovable property
Matter remanded back for re-examination of issue as revenue agreed for the same
Carrying of passengers through ropeway not amount to Tour Operator’s services
Exemption notifications not retrospective unless legislature specifically provides so
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.
