Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
SCN issued after death of proprietor is bad in law
Service tax not payable on Technical inspection & testing of LPF Tankers under Indian Explosives Act, 1884
Only standard text books sold eligible were for ST exemption, not study materials provided as a part of service
Cenvat Credit cannot be denied for procedural defects of minor nature
Compounding application can be rejected on ground of suppression of facts if omitted fact was material to relief claimed by applicant
CENVAT credit can be utilized for payment of Service Tax under Reverse Charge
If job worker not availed ST exemption, Service Receiver can claim Input Credit
Services essential for providing output services are input service
No unjust enrichment if no invoice is raised for collection of Service Tax
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
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.
