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 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
Merely on basis of entry in ST-3 return it cannot be said whether assessee had availed credit or not
Cenvat Refund – Period for compliance cannot be extended even on ground of impossibilities of adherence to same
Renting hotel building did not fall under renting of immovable property services
Service Tax on Sales commission eligible for Input Credit
Cenvat Credit can be allowed even if assessee was not registered as Input Service Distributor during relevant period
Ocean freight was prima facie not covered under any entry, hence, could not be covered under BSS also
Two wheelers manufacturer can claim cenvat credit on Motor Tool Kit
Assessee eligible to take credit of service tax paid belatedly
Taxability of refundable membership deposits under ‘club or association service’
ST paid on commission on sale of final product is eligible for input service 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.
