Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
ST – Deliberate Splitting of consideration with nomenclature of reimbursement of expenses not permissible
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
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.
