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Limitation Cannot start to run unless right to receive a claim or refund crystallized

Case Name : Balkrishna Textiles Pvt Ltd Vs C.C.E (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No.154 of 2011
Date of Judgement/Order : 10/06/2022
Related Assessment Year :
Courts : All CESTAT (2135) CESTAT Ahmedabad (384)

Revenue department cannot pass a demand order beyond the scope of SCN

Case Name : T.S. Motors India Private Ltd Vs Commissioner of CGST (CESTAT Allahabad)
Appeal Number : Service Tax Appeal No. 70377 of 2018
Date of Judgement/Order : 17/06/2022
Related Assessment Year :
Courts : All CESTAT (2135) CESTAT Allahabad (37)

Absence of segregation of credit taken on ‘Input Services’ would restrict application of correct ratio as per CENVAT Credit Rules.

Case Name : Thyssenkrupp Industrial Solutions (India) Private Limited Vs Commissioner of Central Tax (CESTAT Mumbai)
Appeal Number : Service Tax Appeal No. 85720 of 2019
Date of Judgement/Order : 09/06/2022
Related Assessment Year : 2013-14 and 2014-15
Courts : All CESTAT (2135) CESTAT Mumbai (349)

Branch in any other country, treated as ‘separate person’, Service tax not payable in India

Case Name : Kalpataru Power Transmission Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 11064 of 2015
Date of Judgement/Order : 10/06/2022
Related Assessment Year :
Courts : All CESTAT (2135) CESTAT Ahmedabad (384)

Service Tax Refund cannot be denied to SEZ unit for mere non-inclusion of service in approved list

Case Name : Tega Industries Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No.11359 of 2019
Date of Judgement/Order : 17/06/2022
Related Assessment Year :
Courts : All CESTAT (2135) CESTAT Ahmedabad (384)

Refund of Excess Service Tax along with Interest was allowable to Delhi And District Cricket Association

Case Name : Delhi And District Vs Assistant Commissioner Central Tax (Delhi High Court)
Appeal Number : W.P.(C) 9628/2021
Date of Judgement/Order : 23/05/2022
Related Assessment Year :
Courts : All High Courts (9871) Delhi High Court (2324)

Limitation period on CENVAT Refund claim –CESTAT direct Appellant to submit relevant documents to original authority

Case Name : Vestas Technology R&D Chennai Private Ltd. Vs The Commissioner of GST & CE (CESTAT Chennai)
Appeal Number : Service Tax Appeal Nos. 41190 To 41196 of 2017
Date of Judgement/Order : 13/06/2022
Related Assessment Year :
Courts : All CESTAT (2135) CESTAT Chennai (275)

Service Tax on Marketing & Distribution of Cellular Mobile Telephone Services- HC directs dept to pass orders in accordance with law

Case Name : P.R. Mani Air Fridge & Electronics Vs Office of the Commissioner of Central Excise (Madras High Court)
Appeal Number : W.P. No. 9645 of 2009
Date of Judgement/Order : 09/06/2022
Related Assessment Year :
Courts : All High Courts (9871) Madras High Court (1083)

No Service Tax leviable on cleaning services provided to non-commercial building or premises

Case Name : Ssb Facility Management Service Pvt Ltd Vs C.C.E (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No.12044 of 2015
Date of Judgement/Order : 10/06/2022
Related Assessment Year : 2010-11
Courts : All CESTAT (2135) CESTAT Ahmedabad (384)

Camp Mobilisation/Demobilisation/Establishment cannot be treated As ‘Survey & Exploration of Mineral’

Case Name : AP Enterprises Vs Commissioner of Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 00703 of 2010
Date of Judgement/Order : 09/06/2022
Related Assessment Year :
Courts : All CESTAT (2135) CESTAT Chennai (275)