Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Sending the case back back for quantification of amount is not remand
In case of let out co-owned property, SSI exemption available to each co-owner separately
Assessee can claim cenvat credit on Bills of Mobile Phone given to staff
Service tax not payable on Electricity charges as it is not part of ‘renting of immovable property’ service
Service tax in respect of same service cannot be paid for second time
Rule 6(3) – Do not specify mode of Service tax refund – Book Credit also valid
Service tax Payable on Value of study materials supplied free & mock tests conducted?
Service tax demand can be made only for the category in which SCN been issued
No court can compel a statutory authority to act beyond statutory mandate
No Escape from service tax liability by sub-contracting of work
Bullock Cart drivers are not GTA service providers – CESTAT
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
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.
