Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Restriction to use 20% of credit in case of non-maintenance of separate Cenvat a/cs for taxable & exempted services is only in respect of inputs service credit
Cestat has no power to modify to stay order passed by HC
Cestat granted stay despite non-production of payment challans
It is no longer open to demand duty at 10% or 5% of price as the case may be of exempted products
Tea & snacks provided by canteen service provider (outdoor caterer) along with meals are prima facie eligible for abatement
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
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.
