Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Composite Service Tax demand without proper service classification is not sustainable
No Penalty for inadvertent excess credit claimed which was reversed subsequently
Service Tax on Insurance Expense of Cash and Motor car Eligible for Input Credit
Assessee may pay service tax on exempted services
ST – ‘Management agent’, cannot claim exemption available to a ‘commission agent’ under Notification No. 13/2003
Services received from IFC & ADB not, prima facie, liable to service tax
No power to Single member bench to hear appeal in matter involving classification of services for levy of service tax
Transport of staff from city to factory located in a far-off village is eligible input service
Prima facie, trademarks registered outside India are also covered under charge of service tax
Hiring of aircrafts by cargo companies prima facie is not ‘Supply of Tangible Goods for Use’ services
Services in relation to harvesting and transportation of Agricultural Produce are exempt from ST
Consideration received for assignment of toll collection rights, prima facie, amounts to franchise service
‘Air travel agents’ services for business purpose are input services
No reversal of cenvat credit if credit of the same is not been availed by Assessee
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.
