Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Commission Agent Services provided prior to 10.09.2004 also taxable services under BAS
Input credit available on after sales service expenses if they form part of assessable value
If recipient of services is required to pay service tax than provider of services not required to pay
Till 6-7-2009 refund would be governed by conditions under the Notification No. 41/2007, dated 6-10-2007
Cenvat credit of input service falls in the same category of taxable service as that of output service up to 13.05.2003
Just Imparting training to Officers of a organizations does not amount to rendering Management Consultancy service
If past decisions were in favour of Assesee till contrary decision failure on the part of the assessee acceptable as a bona fide error and cannot be attributed to be wilful intention to evade tax
After 18.04.2006 assessees not entitled to utilize Cenvat Credit for payment of service tax on GTA
Rate of tax shall be of the date of receipt of payment if the assessee has chosen to pay tax on the advance amount received
Extended period of limitation can been invoked on suppression of facts by assessee
Applicability of Service Tax on collection of passenger service fee by airlines on behalf of AAI
All income of recovery agent may not be for services rendered as recovery agent
Assessee entitled to claim Cenvat credit even if the duty is wrongly charged by supplier
Outward transportation from factory to port is ‘input service’ & Eligible for Cenvat Credit
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.
