#Cestat judgments
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5,841 articlesService Tax
Service Tax
Shifting of goods within factory of client is neither BAS nor Cargo Handling Services
Service Tax
Service Tax
A rule cannot be tyrant but can only be a servant of law
Excise Duty
Excise Duty
Cenvat credit is admissible on the basis of invoices issued by consignment agent
Excise Duty
Excise Duty
Cenvat credit admissible on Dismantling service of existing structure for renovation
Service Tax
Service Tax
No direct Nexus required of Input Services vs. Output Services for Refund on Export
Excise Duty
Excise Duty
SCN issued after death of proprietor is bad in law
Excise Duty
Excise Duty
Service tax not payable on Technical inspection & testing of LPF Tankers under Indian Explosives Act, 1884
Excise Duty
Excise Duty
Only standard text books sold eligible were for ST exemption, not study materials provided as a part of service
Excise Duty
Excise Duty
Cenvat Credit cannot be denied for procedural defects of minor nature
Excise Duty
Excise Duty
Compounding application can be rejected on ground of suppression of facts if omitted fact was material to relief claimed by applicant
Service Tax
Service Tax
CENVAT credit can be utilized for payment of Service Tax under Reverse Charge
Excise Duty
Excise Duty
If job worker not availed ST exemption, Service Receiver can claim Input Credit
Service Tax
Service Tax
Services essential for providing output services are input service
Service Tax
Service Tax
