#Cestat judgments
Log in to FollowLatest Cestat judgments updates, notifications, rulings, case laws, classification, valuation and customs or indirect tax analysis on TaxGuru.

Input credit allowable on insurance expenses paid for insurance policy to cover expenses relating to pay-roll

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

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

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

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

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

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

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

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

Input services used in trading activity & in production of non-excisable goods not eligible for Cenvat Credit

Asessee Eligible for CENVAT credit on outdoor catering service used for serving food without recovery to employees

CENVAT credit available on Freight Paid for transportation of goods from factory to place of removal

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
Explore the latest Cestat judgments updates on TaxGuru, including notifications, circulars, classification and valuation issues, exemptions, import-export procedures and important judicial or advance-ruling developments. The coverage helps importers, exporters and professionals track changes in customs and indirect tax law and understand their practical compliance, duty and litigation implications.
