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