Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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'
Denial of Service tax refund without specifying documents required from assessee is not valid
Every audit objection doesn’t lead to invocation of extended period and levy of penalty
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
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.
