Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Place of performance of service is decisive for determining event of taxability as well as incidence of tax
If ST 3 returns and CENVAT credit returns are filed, then department cannot ask for tax beyond 1 year
Services availed by a manufacturer for outward transportation of final products from the place of removal is input service
Mere Sale of Brand name does not mean transfer of technical know-how
Services covered under BAS can not be classified as C&F Agent Service
Sharing of knowledge shall not be called as consulting engineering service when expertise acquired by a concern is also used for its own benefit along with others
Service tax credit cannot be taken when service tax has not been shown to have been paid by service provider
Before enactment of Section 66A tax on services received from persons abroad are without merit
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.
