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 payable on Supply of materials in course of AMC
Service tax refund must be claimed within 1 year from the date of export of goods
Service tax Cannot be levied on the basis of report of a anti-evasion branch, without first furnishing the same to assessee
Longer period of limitation cannot be invoked for raising service tax demand in matters interpreted by judicial forums in different ways
Sale of space in monthly news publication by chemist association not covered under BAS
No penalty can be imposed if Service Tax liability & interest thereof stand deposited u/s. 73(3)
Extended period of limitation would not stand for demanding tax on photography service
Cenvat credit on canteen service not available to the extent cost of providing canteen service recovered from workers
Commissioner (Appeals) has no power to condone delay beyond the period of 90 days in filing appeal
CENVAT Credit admissible on Service Tax on Commission to Consignment Agent
If service tax is not separately charged, amount charged should be taken as inclusive of service tax
Pending dispute regarding taxability no penalty u/s. 78 can be imposed for non-payment of service tax
CENVAT Credit of tax paid on Purchase of share of a company with which Assessee entered into purchase agreement
Service tax payable on residential flats constructed under joint development agreement
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.
