Courts: CESTAT Bangalore
Find latest CESTAT Bangalore judgments and orders on Customs, Central Excise and Service Tax covering classification, valuation, CENVAT credit, refunds, demands and penalties.
BAS services to group companies outside India on principal to principal basis cannot be treated as ‘Intermediary Services’
Credit on Tower Materials and Prefabricated Buildings or Shelters admissible on the basis of permanency test.
Refund allowed of Unutilized Education Cess, which couldn’t be transitioned into GST
Interest on delayed Service Tax refund payable on expiry of 3 months from application
Hand Mixers are different from Handheld Blender & not liable for BIS compliance
CENVAT credit allowable on lift which is capital goods: CESTAT Bangalore
CENVAT Credit eligibility cannot be questioned at the Time of claiming of Refund
Penalty cannot be imposed for issue already been adjudicated for Penalty
Mere Delay in debiting CENVAT A/c will not defeat substantial right of refund
Procedural irregularity in ISD distribution is revenue neutral & will not effect substantive right of appellant
One-to-one correlation between output & input service not required for claiming refund
Cenvat credit refund cannot be rejected for inadvertent Mistake
CESTAT Bangalore confirms service tax demand on VCF trust
CESTAT directs original authority to decide refund claim after considering submission of Appellant
CESTAT Bangalore case laws include important decisions concerning Customs, Central Excise and Service Tax matters. This TaxGuru page compiles judgments and orders of CESTAT Bangalore on classification, valuation, CENVAT credit, exemptions, refunds, export and import disputes, service tax liability, demands, limitation, interest, penalties and other indirect tax controversies. Businesses, importers, exporters, service providers, Chartered Accountants, advocates and tax professionals can use the collection to research Tribunal precedents relevant to their cases. CESTAT decisions remain particularly important for disputes arising under the pre-GST Central Excise and Service Tax regimes as well as continuing Customs matters. TaxGuru brings together recent and important earlier CESTAT Bangalore judgments and orders on this page, enabling readers to conveniently follow developments in indirect tax jurisprudence and identify relevant Tribunal case law.
