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 can be refused on the ground of unjust enrichment
Applications for stay should not be disposed of in a routine manner unmindful of the consequences
Appeal filed first appellate authority after 3 Months before from order-in-original is time barred
Service tax payable on Gross Amount of Commission
Assessee can claim CENVAT of duty paid by job worker on goods sent back
As soon as the registration certificate has been surrendered by appellant, duty is cast on the department to verify whether the appellant has rightly gone out of the ambit of service tax or not
Port services rendered even without authorization of port, Service Tax credit will be available
CENVAT Credit balance cannot be used for paying service tax by recipient of GTA services
Vending of coffee is in the nature of a catering service and is very essential especially for the employees working round the clock in IT companies – repair of the coffee vending machine is an input service
Service Tax paid in respect of services received in relation to ‘Repair and Maintenance’ of the staff colony not eligible for CENVAT credit
Input credit allowable on insurance expenses paid for insurance policy to cover expenses relating to pay-roll
Assessee entitled for input service credit on Traveling Service availed for business of manufacturing of final product
No Service tax payable if benefit of service accrued to the foreign clients outside the Indian territory
Exemption from service tax on export not available if payment not received in convertible foreign exchange
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.
