Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Expenses in the nature of sales promotion, liaison, infrastructure facilities etc cannot prima facie be termed as out of pocket expenses
Larger Bench decision on the concept of ‘transaction value’
No direct decision in favour of Revenue for levy of service tax on the service component of a works contract prior to 1-6-2007
Taxability of activity of re-rubberizing of rollers/spindles for use in printing – Prima facie no case for full waiver of pre-deposit
Service tax paid on input services like house keeping/cleaning service, tours & travels, outdoor catering service, clearing & forwarding agent service and custom house agent service eligible as CENVAT credit
Interest on wrong availment of CENVAT credit payable from date of wrongly utilisation
Reversal of Cenvat Credit of service tax in case of trading activities
CESTAT Larger Bench decision on levy of service tax in case of turnkey contracts
Rule 6(2) and Rule 6(3) of the CENVAT Credit Rules, 2004 are not attracted when an assessee is engaged in providing ‘taxable output services’ and ‘trading activity’
Service Tax – Commissioner (Appeals) has powers to remand
Refund or CENVAT credit on input services allowed only if services are consumed in output service
No obligation on the DTA unit to reverse the accumulated balance of Cenvat credit at the time of its conversion into EOU
There is no provision for adjustment for short payment of service tax of earlier period against excess payment of service tax in subsequent period
Merely because department did not issue a SCN within specified period, supplier of manpower cannot escape liability
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.
