Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Ticket Booking for other bus/tour operators is ‘business auxiliary services’ and liable to ST
Rent-a-cab service for transport of employees/officials or business related visitors to factory/office is an input service
Principle of doctrine of unjust enrichment not applies to refund of ‘deposit of duty’
Service tax on Income from auction of abandoned cargo?
Service tax not payable on Service of MD as it’s not ‘Management Consultancy Services’
Appeal my be dismissed if Assessee do not attend the proceedings
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.
