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.
Excise paid on Inputs and ST on Input services used in construction sector can be utilized for discharging ST liability on renting of immovable property
‘Rent-a-cab service’ for transportation of staff from railway station to container freight station run by assessee is eligible input service
Service tax not payable on Service of MD as it’s not ‘Management Consultancy Services’
Assessee may pay service tax on exempted services
ST – ‘Management agent’, cannot claim exemption available to a ‘commission agent’ under Notification No. 13/2003
Services received from IFC & ADB not, prima facie, liable to service tax
Services in relation to harvesting and transportation of Agricultural Produce are exempt from ST
No reversal of cenvat credit if credit of the same is not been availed by Assessee
Agency Commission received by Banks / FIs from RBI / Govtschemes is exempt from service tax
BPO can take Input credit on CA, Business Support & Air Travel Service
Input credit admissible on marketing services for marketing of assessee’s product outside India
Input services also cover services used in business of manufacture of final product
Cenvat Credit can be allowed even if assessee was not registered as Input Service Distributor during relevant period
ST paid on commission on sale of final product is eligible for input service credit
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.
