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 service distributer may distribute credit of service tax paid prior to registration as ISD
Ignorance of Law cannot be an excuse to avoid penalty & to extend limitation period
Indirect foreign currency receipt sufficient to regard service as exported
Receipt of order by nephew can’t be a ground to condone delay in appeal filing
Individual truck owners not booking cargo or not issuing consignment note are, prima facie, not GTA
Prima facie service tax leviable on selling of space for advertisement in cricket stadium
Refund cannot be denied merely because export invoice numbers not mentioned on lorry receipts
Sending order at correct address by registered post is deemed to be duly served unless assessee proves otherwise
Refund of service tax paid without collecting from client could not be denied on the ground of unjust enrichment
Service tax Refund allowable on GTA Service for transportation of goods from place of removal to port of export
CESTAT waived Penalty for failure to pay service tax on reimbursement
Sub-contractor cannot be asked to prove correctness of certificate issued by original contractors
Penalty cannot be waived for mitigating factors such as financial hardship / illness
Service tax paid on courier service used for dispatch of samples abroad eligible for refunded
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.
