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.
Destination charges – When assessee merely collects and hands over documents to consignees, destination charges will not form part of taxable value of storage and warehousing
Service Tax – Eligibility of benefit of exemption notification 12/2003-ST for materials consumed in retreading of old tyres – Pre-deposit fully waived and stay granted
Software Maintenance in the nature of upgradation or enhancement classifiable under ‘Information Technology Software’
Tribunal rules that maintenance of software would be liable to service tax only from 16 May 2008
Scope of the expression ‘job worker’
Service Tax – CENVAT Credit – ‘Rent-a-cab’ service utilized for transportation of food articles from centralized canteen to current factory premises
Apparently no restriction on Input Service Distributor to distribute credit only to one manufacturing unit
Service Tax – Consulting Engineer’s Service – Pre-deposit of Rs. 14 lakhs ordered by Tribunal in an earlier case in a similar matter, still lying with department – Sufficient for grant of full waiver of pre-deposit and stay
No tax liability can be confirmed against any person unless the same is specifically alleged in the show cause notice
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
Refund or CENVAT credit on input services allowed only if services are consumed in output service
Applicability of service tax on service taken for execution of a specific work under category of manpower recruitment or supply agency
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.
