Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Tribunal rules that maintenance of software would be liable to service tax only from 16 May 2008
Liability to pay service tax on commission paid to Foreign Service provider arises only with effect from 18.4.2006
Scope of the expression ‘job worker’
Service Tax – CENVAT Credit – ‘Rent-a-cab’ service utilized for transportation of food articles from centralized canteen to current factory premises
Denial of Cenvat on GTA service just because duty on goods been paid on assessable value determined u/s. 4A of Excise Act
While forming opinion that a prima-facie case exists, the Commission has to indicate reasons which need not be elaborate but should be sufficient to show application of mind
Rules 6(2) and 6(3) of Cenvat Credit Rules 2002 not applicable when assessee is engaged in ‘trading activity’ and providing ‘output services’- Cestat
Apparently no restriction on Input Service Distributor to distribute credit only to one manufacturing unit
Service Tax – Consulting Engineer’s Service – Pre-deposit of Rs. 14 lakhs ordered by Tribunal in an earlier case in a similar matter, still lying with department – Sufficient for grant of full waiver of pre-deposit and stay
Whether Cenvat credit admissible on plant housekeeping, factory garden maintenance, insurance and tours and travels expenses?
No tax liability can be confirmed against any person unless the same is specifically alleged in the show cause notice
Amount charged for excess baggage carried by the passengers by air craft – Prima facie taxable under “transport of goods by aircraft by an aircraft operator”
Imposition of penalty under Section 76 is for failure to pay the service tax by the person liable to pay the same
Clearance of goods to a SEZ unit would not amount to export for the purposes of Rule 5 of CENVAT Rules
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.
