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 Provided by Yoga teacher, Poojari, Cook, Compounder, Nurse have no direct nexus with manufacture
Service tax Exemption to SEZ not available if services not consumed within the SEZ
Tribunal has no power to adjust payment of sales tax against service tax
Adjudicating authority cannot reject authorization granted by approval committee in respect of input services
Mere Registration as Charitable Trust Under I.T. Act not entitle appellant to claim service tax exemption
If Excise Duty is paid under mistake of law than provisions of Sec.11B not applies
Input credit available on after sales service expenses if they form part of assessable value
After 18.04.2006 assessees not entitled to utilize Cenvat Credit for payment of service tax on GTA
Extended period of limitation can been invoked on suppression of facts by assessee
Assessee entitled to claim Cenvat credit even if the duty is wrongly charged by supplier
Outward transportation from factory to port is ‘input service’ & Eligible for Cenvat Credit
Assessee can claim CENVAT of duty paid by job worker on goods sent back
As soon as the registration certificate has been surrendered by appellant, duty is cast on the department to verify whether the appellant has rightly gone out of the ambit of service tax or not
Vending of coffee is in the nature of a catering service and is very essential especially for the employees working round the clock in IT companies – repair of the coffee vending machine is an input service
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.
