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 service credit availed by assessee on outdoor catering available subject to that the assessee not charged anything from the employees
Service from mandap keeper during the course of advertising and publicizing the product is input service
Collection of electricity bills and telephone bills on behalf of electricity boards and telecom companies is not taxable under Business Auxiliary Service
Service Tax – 20% restriction under Rule 6(3) of the CENVAT Credit Rules 2004 not applicable to credit availed on capital goods
security at the guest house has no nexus or relation with the business of manufacture of assessees
Handling & transportation charges, supervision charges collected by ‘Storage and Warehousing’ provider liable for Service Tax under the category of ‘Cargo Handling Service’
Whether availment of credit of service tax paid on the insurance service to cover the damage or loss to the exported goods in the foreign countries except India is eligible as input service?
Mere Registration as Charitable Trust cannot absolve them of Service Tax liability
Catering Service – Credit of service tax would be allowed except where the cost of food has been recovered from the employee/worker
Transactions between the two Companies after the effective date of merger cannot be treated as between a service provider and service recipient
Extended time limit shall apply in respect of claim of refund relating to exports made prior to 7.7.09
Service of maintenance and repair should be under a Maintenance or Repair Contract/Agreement to attract levy of service tax prior to 16-6-2005
Space-selling service- Any services provided by any person to any other person in relation to sale of space would be taxable from 1-5-2006 and not prior to that date
Canvat Credit – Valuation of goods transferred by manufacturer to its sister concerns without any invoice
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.
