Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Commissioner (Appeals) do not have power of remand under Service Tax Laws
Payment of goodwill on transfer of business not business auxiliary services
Time-limit of section 11B not applies for claiming refund under rule 5
Mere change in shareholding pattern not amounts to transfer of factory
Demand based on verification of worksheet submitted by assessee is valid
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)
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.
