Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
GTA – Cestat Explains Conditions for Abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004
Merely because appellant did not make debit of the CENVAT Credit and did not make proper entries in the ST-3 return, confirmation of service tax demand not justifiable
Fabrication does not amount to manufacture, service tax is not leviable
Notification 32/2004-ST does not require consignment-wise declaration on consignment notes or prescribe any format for filing the declaration
Failure to Furnish Return by Assessee who has taken ST registration cannot be said non deliberate
If the contract is a works contract, then the service tax liability will only arise from 01/06/2007
Input services used in trading activity & in production of non-excisable goods not eligible for Cenvat Credit
Asessee Eligible for CENVAT credit on outdoor catering service used for serving food without recovery to employees
CENVAT credit available on Freight Paid for transportation of goods from factory to place of removal
Toll collection on behalf of NHAI would come under the category of Business Auxiliary Service ; NHAI only a statutory authority and not a constitutional authority
Intermediary transactions emanating from original transaction is immune from double taxation when the intermediary is not recipient of service
Cestat remit the matter to the original authority In the absence of clear finding about the nature of service tax demand
Deemed service provider is entitled to avail Cenvat Credit on inputs/input services/capital goods for payment of GTA service tax – Stay Granted
Stay Petition – Existence of two different views justifies waiver of predeposit
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.
