Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Tribunal can rectify an apparent error found in order by replacing it with another
Fumigation charges for cleaning containers eligible for service tax refund only in case of written agreement
Sale of space or time for Advertisement Services brought into Service tax net w.e.f. 1-5-2006 only
In case of short receipt of payment post intimation U/s. 73(3) department must send a letter asking for payment instead of SCN
Rule 3(5) of Cenvat Credit Rules not applicable to credit availed on input services
Appeal can be dismissed for non-compliance with provisions of sec. 35F of Excise Act, 1962
Site formation service taxable as mining services from 1-6-2007
When assessee claimed set-off of excess payment against short-payment, matter was remanded back for decision after ascertaining excess deposit
Penalty U/s. 78 to be waived if Service Tax and interest been paid before issue of SCN
If assessee failed to comply with stay order, appeal liable to be dismissed for such non-compliance
Abatement available on GTA service even if consignment note not mentions about non-availment of credit
No provision U/s. 85 to condone delay beyond period of 3 months on expiry of limitation period
Extended period not to be invoked if order in assessee’s favour is overruled by a larger bench
‘Rent-a-cab service’ for transportation of staff from railway station to container freight station run by assessee is eligible input 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.
