Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Service tax paid on audit of assessee’s unit in compliance with environmental laws is eligible for credit
Prior to 1-4-2011 there was no requirement to maintain separate a/c for trading activities
Unless the assessment has been disputed, no refund can be sanctioned
Penalty should not be imposed in revenue neutral cases
Insurance captive power plant is an input service eligible for Cenvat Credit: CESTAT Delhi
Extended period of limitation must be specifically invoked in SCN specifying grounds for such invocation
Benefit of Rule 6(3) cannot be denied by applying Rule 6(4B) of Service Tax Rules
Service tax on Security charges of River Water Pumping Unit used as coolant in manufacturing are input services
Katrina Kaif (Assessee) not liable to pay service tax if already paid by agent
In case of FOR sale, transport up to buyer’s premises is input service
Ship broker is not a commission agent and not liable to Service Tax
No Service tax chargeable if services not rendered in India
Service tax Penalty to be waived off when there exists no mala-fide intentions of assessee for non-payment of ST
For transfer of Cenvat Credit rule 10 not stipulates shifting of factory to an altogether new site
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.
