#Cestat judgments
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5,841 articlesIncome Tax

Income Tax
Larger Bench decision on the concept of ‘transaction value’
Service Tax

Service Tax
No direct decision in favour of Revenue for levy of service tax on the service component of a works contract prior to 1-6-2007
Service Tax

Service Tax
Taxability of activity of re-rubberizing of rollers/spindles for use in printing – Prima facie no case for full waiver of pre-deposit
Service Tax

Service Tax
Service tax paid on input services like house keeping/cleaning service, tours & travels, outdoor catering service, clearing & forwarding agent service and custom house agent service eligible as CENVAT credit
Excise Duty

Excise Duty
Interest on wrong availment of CENVAT credit payable from date of wrongly utilisation
Service Tax

Service Tax
Tribunal directed JetLite to pay Rs 100 crore as a pre-deposit on a service tax dispute
Service Tax

Service Tax
Reversal of Cenvat Credit of service tax in case of trading activities
Service Tax

Service Tax
CESTAT Larger Bench decision on levy of service tax in case of turnkey contracts
Service Tax

Service Tax
Rule 6(2) and Rule 6(3) of the CENVAT Credit Rules, 2004 are not attracted when an assessee is engaged in providing ‘taxable output services’ and ‘trading activity’
Service Tax

Service Tax
Service Tax – Commissioner (Appeals) has powers to remand
Service Tax

Service Tax
Refund or CENVAT credit on input services allowed only if services are consumed in output service
Excise Duty

Excise Duty
No obligation on the DTA unit to reverse the accumulated balance of Cenvat credit at the time of its conversion into EOU
Excise Duty

Excise Duty
Reversal of Cenvat Credit in the event of reduction of price after the supply of goods
Service Tax

Service Tax
