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 paid on input services of one unit can be distrubuted to other unit ; Recovery stayed
Opinion of one expert cannot be rejected on the basis of that of another expert unless there is sufficient independent reason for such rejection
Cenvat credit admissible on service tax paid on workmen compensation insurance
Penalty should not be imposed for if Assessee Paid service tax along with interest and late fee deposited before issue of Show Cause Notice
Service tax – Benefit of reduced penalty of 25% in appeal cases
As Sum paid by assessee was never appropriated as duty, so, sec. 11B not applies to refund thereof
Whether de-shelling and re-shelling of old and worn out sugar mill rollers is liable for service tax under Maintenance or Repair service?
Consultancy in Turnkey contract attracts service tax liability
Transfer of Technical Knowhow prima facie covered under Intellectual Property Service with effect from 10.9.2004 and Not taxable under Consulting Engineer service prior to 10.9.2004
Benefit of reduced penalty u/s. 78 of 25% under 4th proviso is not admissible if tax amount is reduced by Commissioner (A)
Prima facie‘Mithi River’ is a ‘river’ & dredging of river falls within the definition of this expression u/s. 65(36) of the Finance Act, 94
Section 66A cannot be made applicable retrospectively
If applicant has no layout plan to examine the contentions that the activity carried out by them does not come under the purview of residential complex
Assessee can CENVAT credit on the strength of xerox copy
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.
