Courts: CESTAT Mumbai
Find latest CESTAT Mumbai judgments and orders on Customs, Central Excise and Service Tax covering imports, classification, valuation, CENVAT credit, refunds, demands and penalties.
Cenvat Credit eligible on renting of premises outside factory for marketing
Event Management Service used for promoting brand value is Input Service
Cenvat credit on Tour Operator Service used for pick-up & drop of employees
Penalty can be imposed for default/delay in payment of Service Tax under both Section 76 & 78
No Service Tax on pure sale un-associated with any service component
Cenvat credit on outdoor catering activity and rent-a-cab services
Supplies made to SEZ from DTA units shall be treated as export
Service tax not payable on mere collection of event fees for organisers
Antenna for base station classifiable under CTSH 85177090 as parts
Casino vessels classifiable as ‘passenger ship’ and not as‘pleasure boats’
Export of Scientific and Technical Consultancy Service – POPS Rule 3 when applicable
Cleaning service through manpower engaged under own control is not Manpower services
CESTAT on Classification of articles of paper and printing industry
Valuation – Substantial mark-up in supply of imported goods to customers when not indicates under-valuation of imports
CESTAT Mumbai judgments and orders form an extensive body of appellate case law relating to Customs, Central Excise and Service Tax. This TaxGuru page compiles CESTAT Mumbai decisions concerning imports and exports, customs classification and valuation, exemption notifications, CENVAT credit, refunds, service tax liability, duty and tax demands, limitation, interest, penalties, confiscation and other indirect tax disputes. Importers, exporters, manufacturers, service providers, businesses, Chartered Accountants, advocates and tax professionals can use this collection to research Tribunal precedents and follow developments relevant to their matters. The page includes recent Customs decisions as well as significant legacy Central Excise and Service Tax judgments that continue to have relevance for pending disputes. TaxGuru brings these CESTAT Mumbai judgments and orders together to provide a convenient and searchable resource for indirect tax case-law research.
