Courts: CESTAT Mumbai
745 articlesService Tax

Service Tax
Cenvat Credit can be allowed even if assessee was not registered as Input Service Distributor during relevant period
Service Tax

Service Tax
ST paid on commission on sale of final product is eligible for input service credit
Service Tax

Service Tax
No direct Nexus required of Input Services vs. Output Services for Refund on Export
Service Tax

Service Tax
Services essential for providing output services are input service
Service Tax

Service Tax
No bar on utilization of Accumulated cenvat credit to pay ST on services on which abatement is claimed
Service Tax

Service Tax
‘Courier service’ is input service, if ownership of goods remains with sender till delivery
Excise Duty

Excise Duty
Duty on Steel items used in fabrication of storage tank eligible for input credit
Service Tax

Service Tax
Service tax on Security charges of River Water Pumping Unit used as coolant in manufacturing are input services
Service Tax

Service Tax
Input credit cannot be denied on mere procedural grounds
Service Tax

Service Tax
CESTAT directs dept to consider reconciliation of difference between ST-3 & Balance Sheet figures
Service Tax

Service Tax
Service in relation to IPL sponsorship not liable to service tax for period prior to 1-7-2010
Service Tax

Service Tax
Services not in the course of business of manufacturing are not entitled to input credit
Service Tax

Service Tax
Income from sale of abandoned cargo by a custodian of goods not liable to Service tax
Service Tax

Service Tax
