Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Obligation u/r 3(1) cannot be transferred to recipient of credit u/r 7 of CCR, 2004: CESTAT Mumbai
Duty payable when goods imported in SEZ are sold to DTA without being used for authorized operations
Invocation of limitation period without wilful attempt to evade payment of duty invalid
Customs Duty Exemption Cannot Be Denied When Export Obligation Fulfilled & EODCs Issued: CESTAT Delhi Delhi
No Penalty Under Excise Rule 26 Without Goods Confiscation: CESTAT Delhi
Customs duty appeals not maintainable after resolution plan approval by NCLT
Extended Limitation Cannot Be Invoked Twice for Same Issue: CESTAT Kolkata
Service Tax on Rent: Co-Owners with Separate Agreements Not AOP
KLE Society’s Services to University of Sains Malaysia Qualify as ‘Export of Services’
Customs officer not empowered to assess two or more shipping bills together
Declared Transaction Value Can Be Rejected if Questionable: CESTAT Delhi
Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT Kolkata
CESTAT allows CENVAT Credit on materials used in capital goods
CESTAT Imposes Penalty for Misclassification & Duty Evasion despite omission by adjudicating authority
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.
