Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Tribunal has power to grant unlimited stay of demand
Delay in passing of review order by CCE cannot be condoned
Services having nexus with manufacture and services for optimizing productivity and services for compliance with laws are input services
Refund allowed if tax paid under port services, department not to question classification by service provider
No bar on utilization of Accumulated cenvat credit to pay ST on services on which abatement is claimed
Service tax on interest for delayed payment of credit card dues
Client Referral income earned from banks & insurance co. is ‘Business Auxiliary Services’
Direct Sales Association/Agents (DSA) of Banks taxable under ‘Business Auxiliary Services’
Loading / unloading within factory premises of client is not cargo handling service
‘Courier service’ is input service, if ownership of goods remains with sender till delivery
Order of Commissioner (Appeals) remitting back case for verification or quantification is not a remand order
Services in relation to import of raw materials are input services
In revenue neutral situation, department cannot enforce payment of demand
Duty on Steel items used in fabrication of storage tank 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.
