#Cestat judgments
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5,841 articlesService Tax

Service Tax
CENVAT Credit balance cannot be used for paying service tax by recipient of GTA services
Service Tax

Service Tax
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
Service Tax

Service Tax
Service Tax paid in respect of services received in relation to ‘Repair and Maintenance’ of the staff colony not eligible for CENVAT credit
Service Tax

Service Tax
Input credit allowable on insurance expenses paid for insurance policy to cover expenses relating to pay-roll
Excise Duty

Excise Duty
Assessee entitled for input service credit on Traveling Service availed for business of manufacturing of final product
Service Tax

Service Tax
No Service tax payable if benefit of service accrued to the foreign clients outside the Indian territory
Service Tax

Service Tax
Exemption from service tax on export not available if payment not received in convertible foreign exchange
Service Tax

Service Tax
GTA – Cestat Explains Conditions for Abatement of 75% from the gross freight value under Notification No. 32/2004-ST dated 03.12.2004
Service Tax

Service Tax
Merely because appellant did not make debit of the CENVAT Credit and did not make proper entries in the ST-3 return, confirmation of service tax demand not justifiable
Service Tax

Service Tax
Fabrication does not amount to manufacture, service tax is not leviable
Service Tax

Service Tax
Notification 32/2004-ST does not require consignment-wise declaration on consignment notes or prescribe any format for filing the declaration
Service Tax

Service Tax
Failure to Furnish Return by Assessee who has taken ST registration cannot be said non deliberate
Service Tax

Service Tax
If the contract is a works contract, then the service tax liability will only arise from 01/06/2007
Excise Duty

Excise Duty
