Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Penalty cannot be presumed to be passed on to another person
Order passed by appellate authority without application of mind liable to be set aside
Service Tax – Penalty u/s. 76 and 78 cannot be levied simultaneously
Input credit of service tax can be taken only if the output is a service liable to service tax
Value of Purchased study material supplied to students not includible in the value of commercial coaching services
Delay in Appeal cannot be condoned for Time lost in internal decision making
Service tax on Charges for terminal handling, DOC & bill of lading services used for export are eligible for refund
Pest control, sewage disposal, AMC of AC & computers are input services
Penalty cannot be imposed for admitted tax liability if merits of case are in favour of Assessee
Hiring of bullock-carts not liable to service tax
Service tax Demand invalid if Different classification by Department during different times and stages
ST Refund claim is to be filed by service recipient within one year from tax payment date
Services in relation to storage of input outside factory are not input services
Quoting of wrong registration number on Service Tax Payment Challan is a rectifiable technical error
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.
