Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
In absence of proof that Assessee was a mutual fund distributor or agent thereof, Service tax payable on commission
CHA Service – CMC charges liable to service tax
Penalty not leviable for short-payment of service tax due to non-understanding of law
Tribunal has no power to adjust payment of sales tax against service tax
Once payment of service tax made by service provider to Treasury, assessee may not be denied benefit of Cenvat credit subject to proving use of service in accordance with law
Exemption notification cannot be given retrospective effect unless expressly provided
Service Tax on Renting – Immovable property do not include hotels, hostels, boarding houses, Residential House property
GTA service from factory gate to port of shipment is an input service & Eligible for Cenvat Credit
Tax can not be claimed from both service provider & recipient
Sec. 11B – Time Limit to claim refund not applies to duty paid under protest
Adjudicating authority cannot reject authorization granted by approval committee in respect of input services
Where to verify as to whether cost of service was included in assessable value of manufactured castings/patterns, matter was remanded
Person reimbursing the freight not liable to pay Service Tax
Service Tax Payable on Reimbursement of ‘Integral and inseparable’ expenses
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.
