Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Cenvat Credit – To avail credit lawfully, raw material, on which same is sought to be availed, must be utilized in manufacture of final dutiable product and credit earned thereon should also be utilized for payment of duty on final product
Indravadan C Patel Vs. CCE, Vadodara (Cestat Ahmedabad)
Service Tax – Once penalty imposed u/s. 78 there is no justification for imposition of penalty u/s. 76
Section 80 – No penalty if no evidence adduced to contend that the respondents deliberately failed to pay service tax
Service Tax – Once the Committee of Commissioners accepted the Order-in-appeal, the question of reviewing the Order-in-Appeal does not arise
Service tax – Consequent to amendment of Section 35A (3) w.e.f. 11.05.01, Commissioner (A) has no powers of remand
Manufacturer who is also service provider not required to maintain separate CENVAT accounts
CESTAT bench must follow decision of coordinate bench
Assessee forced to pay the tax – tax deemed to be paid under protest – Service Tax Refund Claim not barred by limitation
In case of export of service, relevant date is the date when the payment of service exported has been received by the assessee
Allowability of CENVAT credit for the period of Non Registration
Penalty imposed U/s. 76 cannot be reduced by invoking the provisions of S. 80 of the Finance Act, 1994
Execution of erection, installation and commissioning of power lines from one point to another point – Prima facie service tax is leviable only from 16.6.2005
GTA Service – Notification 32/2004-ST does not require consignment-wise declaration on consignment notes or prescribe any format for filing the declaration
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.
