Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Whether trade discount amounts received from newspapers for sale of space to be treated as commission and taxable under the Business Auxiliary Service or not
Service Tax –Commission received in advance cannot be considered as payment for service even prior to actual rendering of service
Service Tax – If dispute involved was of technical nature then penalty not imposable
Adjustment of service tax paid under wrong accounting code allowed
ST : Road constructed in a petrol pump to facilitate filling of fuel is not liable to service tax under category of ‘Commercial or industrial construction service’
Service tax paid on input services of one unit can be distrubuted to other unit ; Recovery stayed
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.
