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 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
No Service tax on supply of Ready Mix Concrete (RMC) at place desired by customer
Cenvat Credit when assessee provides both taxable & exempted services
Whether employees sent on deputation to subsidiary/ associate companies amount to manpower recruitment or supply service before or after 1st July, 2012
Service tax Market research for management of assessee company is not management consultancy Service
Service provided for complying with RBI regulation & filing returns under different statues is not management or business consultant’s service
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
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.
