Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Intent to evade payment duty is a sina qua non for invoking penal provision u/s. 11AC
Prima Facie Maintenance services of common area in Mall liable to service tax
No stay for financial crisis if Assessee remains invested in shares
Tribunal has no jurisdiction over rebate claims and appeal has to be filed before GOI
NSE/BSE transaction charges and SEBI turnover fees are not includible in value of stock broking services
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.
