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.
Service export prior to Export of service rules, 2005 are eligible for export rebate
CENVAT credit on foreign commission to Foreign Agent allowed
Excise duty rate should be rate prevalent at the time of clearing
Discount known prior to clearance of goods must be deducted from Transaction Value
Service Tax on Transmission & exchange of financial messages
Recovery cannot be made from bonfide purchaser of DFIA/DEPB license – CESTAT
Refund of pre-deposit is permissible through a simple letter and no need to file refund claim u/s 11B of the CEA
Service tax on sale of recharge coupons and SIM cards applicable on gross amount received from distributors and not on MRP
Limitation period of Sec 11B does not apply for claiming re-credit of excess service tax paid
Re-credit of CENVAT reversed on instructions of Revenue without any dispute is allowed
Domain registration fees paid to ICANN not liable to service tax as 'franchisee service'
Denial of Service tax refund without specifying documents required from assessee is not valid
No Service tax on Road Toll Charges under BAS
Software developed as per customer’s specifications are liable to service tax
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.
