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.
In revenue neutral situation, department cannot enforce payment of demand
Prior to 1-4-2011 there was no requirement to maintain separate a/c for trading activities
Penalty should not be imposed in revenue neutral cases
Extended period of limitation must be specifically invoked in SCN specifying grounds for such invocation
Mere pendency of writ cannot be a ground for condoning delay of in filing appeal
Speed Post is not a valid mode of service u/s. 37C of Excise Act
Tribunal has no jurisdiction over rebate claims and appeal has to be filed before GOI
Applicability of Service tax on price difference retained by Real Estate Agent?
Maintenance of DG sets is prima facie input service
Manpower Supply Service not include deputation of employees for onsite development of software
Pest control, sewage disposal, AMC of AC & computers are input services
Time-limit of section 11B not applies for claiming refund under rule 5
Demand based on verification of worksheet submitted by assessee is valid
Credit of service tax paid for shifting of household goods of employees not admissible
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.
