Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Refund of service tax paid despite eligibility for exemption can’t be denied
Service tax can be demanded only if residential complex comprises more than 12 residential units
Service in relation to IPL sponsorship not liable to service tax for period prior to 1-7-2010
Manpower Supply Service not include deputation of employees for onsite development of software
Services not in the course of business of manufacturing are not entitled to input credit
Commission paid to overseas agents for export sales is an input service
Penalty for delay in payment of service tax for no willful default can be waived
Extended period of limitation not invokable in case of revenue neutral situation
Services provided by one unit of assessee to other unit not liable to service tax if Registration of Units based on same PAN
Drilling of exploratory wells is part Mining Service
Cenvat credit can be taken on machine procured prior to registration
ST Demand cannot be upheld under a category different than mentioned in show-cause notice
Service Tax Penalty cannot be imposed u/s. 76 and 78 simultaneously
Income from sale of abandoned cargo by a custodian of goods not liable to Service tax
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.
