Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Excise – Applicability of Interest on refund of pre-deposit amount
Refund rejected on the ground that original TR-6 challan not enclosed with claim, can be allowed on submission on the same
CENVAT Credit – Appellant to show only that service relates to his business
Even 3 day delay in Service Tax Refund claim cannot be condoned
Service tax demand cannot be held to be time barred if first return been filed after a long delay
Display of logo for promoting a brand not taxable under ‘Business Auxiliary Services’
Photography Service- Service tax payable on amount charged for providing such service, which would include value of all materials or goods used/consumed for providing such taxable service
Promotion of real estate venture by Airlines in air is taxable as Business Auxiliary Service
Receipt of order in one department not being communicated to another department in assessees office not a ground to condone delay
Destination charges – When assessee merely collects and hands over documents to consignees, destination charges will not form part of taxable value of storage and warehousing
Service Tax – Eligibility of benefit of exemption notification 12/2003-ST for materials consumed in retreading of old tyres – Pre-deposit fully waived and stay granted
Service Tax – Credit taken on invoices issued by Input Service Distributor before getting registered – Pre-Deposit Ordered
Software Maintenance in the nature of upgradation or enhancement classifiable under ‘Information Technology Software’
Tribunal rules that maintenance of software would be liable to service tax only from 16 May 2008
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.
