Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Agency Commission received by Banks / FIs from RBI / Govtschemes is exempt from service tax
BPO can take Input credit on CA, Business Support & Air Travel Service
SIM card distributor not liable to service tax if tax already been paid by Telecom Company
Input credit admissible on marketing services for marketing of assessee’s product outside India
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
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.
