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 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
Services in relation to storage of input outside factory are not input services
Quoting of wrong registration number on Service Tax Payment Challan is a rectifiable technical error
Manufacturing of goods under own brand name is not job-work
Input services received after period of export not eligible for refund
Service used, rendered & enjoyed in India – Taxable in India
Cenvat Credit cannot be denied if invoice number was handwritten or rubber stamped
Insurance of vehicles used in transportation of goods / employees is input service
Payment of goodwill on transfer of business not business auxiliary services
Service Tax Not Applicable on Visa Service provided by Visa facilitators
No need for one to one co-relation of CENVAT credit availed on input services towards payment of output services
Whether the Cenvat Credit is available on the strength of Xerox Copy of Bill of Entry?
Cenvat credit can be allowed irrespective of when the credit was taken in case of 100% export service providers
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.
