Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
