Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Service Tax Not Applicable on Visa Service provided by Visa facilitators
Place of removal in cases where duty is not payable on transaction value shall be place where duty is paid
No payment required in cash where tax already deposited by utilizing CENVAT Credit
Credit of service tax paid for shifting of household goods of employees not admissible
Service tax on expenses for obtaining export incentives eligible for input service tax credit
No need for one to one co-relation of CENVAT credit availed on input services towards payment of output services
Input service credit available on storage charges paid up to place of removal
Adjudication authority can condone in filing of Service tax refund claim
Payment out of Credit or PLA – Rule 8(3A) not applies to payments to be made under rule 6(3)(b)
Cenvat credit otherwise permissible can’t be denied merely on technical grounds
Service tax paid on maintenance of garden eligible for input service credit
Service tax applicable on cards sold in J&K but used outside J&K
Commissioner (Appeals) do not have no power to remand under Service Tax laws
Excess tax charged on excess price is refundable if burden not passed on customer
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.
