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 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
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
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.
