Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
ISMT Ltd. Vs. Commissioner of Central Excise & Customs (Cestat Mumbai)
Misuse of STPI Scheme for duty free import- CESTAT decision
Scope of the expression Customized Software, standard software and exemption from Indirect taxes
CESTAT decision – Service Tax on Management Consultant’s Services (MCS)
Applicability of service tax on service taken for execution of a specific work under category of manpower recruitment or supply agency
Reimbursable expenses is not includible in value of taxable services
Once the taxable service is exported and various input services have been utilized for providing the output service, the service provider is entitled for the rebate
Activities related to freight forwarding cannot be brought under CHA Services
Credit cannot be denied on ground that, documents were not in the name of assessee’s factory
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.
