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.
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
Assessee entitled for input service credit on Traveling Service availed for business of manufacturing of final product
No Service tax payable if benefit of service accrued to the foreign clients outside the Indian territory
Input services used in trading activity & in production of non-excisable goods not eligible for Cenvat Credit
Toll collection on behalf of NHAI would come under the category of Business Auxiliary Service ; NHAI only a statutory authority and not a constitutional authority
Deemed service provider is entitled to avail Cenvat Credit on inputs/input services/capital goods for payment of GTA service tax – Stay Granted
Service tax paid on input services of one unit can be distrubuted to other unit ; Recovery stayed
Penalty should not be imposed for if Assessee Paid service tax along with interest and late fee deposited before issue of Show Cause Notice
As Sum paid by assessee was never appropriated as duty, so, sec. 11B not applies to refund thereof
Benefit of reduced penalty u/s. 78 of 25% under 4th proviso is not admissible if tax amount is reduced by Commissioner (A)
Prima facie‘Mithi River’ is a ‘river’ & dredging of river falls within the definition of this expression u/s. 65(36) of the Finance Act, 94
Assessee can CENVAT credit on the strength of xerox copy
Input service credit availed by assessee on outdoor catering available subject to that the assessee not charged anything from the employees
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.
