Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Input service for construction of immovable property, which is rented admissible for cenvat credit
In case of reverse charge mechanism service provider not liable to service tax
Cenvat Credit on input services prior to registration allowable
Classification of service cannot be changed in the hands of the recipient
Facilitating campus recruitment of students prima facie, amounts to provision of ‘Manpower Recruitment or Supply Agency’ service
Service Tax on Outdoor catering & transportation facility provided to employees eligible for input credit
Letter issued by Superintendent is not an appealable order
Delay cannot be condoned for negligence by senior manager despite reminder by juniors
If assessee not contested demand on ground of invocation of extended period of limitation, penalty is leviable
Merely making entry in books of account did not amount to provision of service
Input services also cover services used in business of manufacture of final product
Service availed in relation to business of manufacturing or providing output service is entitled to input service credit
Cenvat credit cannot be denied on ground that supplier had paid excess duty
Receipt of order by employee not sufficient reason for condonation of delay in filing appeal
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.
