Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Mere pendency of writ cannot be a ground for condoning delay of in filing appeal
Relevant date for filing Excise Duty refund claim is date of judgment
Liaison work is not Management Consultancy Service
No GTA services if custodial rights not transferred to transporter
For Refund service tax paid on common input services is to be apportioned in Turnover Ratio
Input credit cannot be denied on mere procedural grounds
Speed Post is not a valid mode of service u/s. 37C of Excise Act
CENVAT Credit & Refund can be availed even without registration
Telephone services at residence of workers are input services
Cenvat credit can be utilized for payment of ST under reverse charge mechanism
Service Tax Refund cannot be denied on technical grounds
Consideration deemed to be received on the date of encashment of cheque and not on date of receipt
Delay in filing appeal condoned as director was abroad at the time of receipt of Order
Prima facie Value of Taxable services includes value of free material supplied
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.
