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.
No bar on utilization of Accumulated cenvat credit to pay ST on services on which abatement is claimed
‘Courier service’ is input service, if ownership of goods remains with sender till delivery
Duty on Steel items used in fabrication of storage tank eligible for input credit
Service tax on Security charges of River Water Pumping Unit used as coolant in manufacturing are input services
Input credit cannot be denied on mere procedural grounds
CESTAT directs dept to consider reconciliation of difference between ST-3 & Balance Sheet figures
Service in relation to IPL sponsorship not liable to service tax for period prior to 1-7-2010
Services not in the course of business of manufacturing are not entitled to input credit
Income from sale of abandoned cargo by a custodian of goods not liable to Service tax
Water supply project not coverd under Erection, Commissioning or Installation Services
Value of Purchased study material supplied to students not includible in the value of commercial coaching services
Hiring of bullock-carts not liable to service tax
Service tax Demand invalid if Different classification by Department during different times and stages
ST Refund claim is to be filed by service recipient within one year from tax payment date
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.
