Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CESTAT Ahmedabad Remands Case on CENVAT Credit, Cautions Commissioner on Misapplication of GST-era Ruling
Quicklime with purity of Calcium Oxide less than 98% is classifiable under CTH 2522 1000
Lending of IEC is not an offence under Customs Act hence penalty u/s. 114AA deleted
Import of PVC Regrind not restricted under Foreign Trade Policy
Service Tax Applicable on Printing Charges: Exemption under S.No. 30 of Notification 25/2012-ST Not Available
Service tax not leviable on receipt of Licensing Fee from mobile towers: CESTAT Kolkata
Penalty on customs broker justified for failure to intimate department about mis-declaration
Royalty payment not includible in assessable value as not connected with sale condition
Royalty not related to imported goods not includible in transaction value u/r 10(1)(c) of Customs Valuation Rules
Service tax demand on service of Multi System Operator to cable TV operator sustained
Service tax on foreign bank charges not payable as services not received by exporter
Penalty u/s. 114AB of Customs Act merely based on statement u/s. 108 cannot be sustained
Mere suppression of facts not enough to invoke extended period of limitation: CESTAT Delhi
Redetermination of value under Custom without rejecting transaction value cannot be sustained
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
