Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.

Service Tax Demand Cannot Be Solely Based on Oral Statements: CESTAT Ahmedabad

Penalty u/s. 78 justified since tax determined during course of investigation: CESTAT Allahabad

Cenvat Credit availment on debit note allowed as it covered all requisite particulars: CESTAT Allahabad

Transfer of right to use brewery license not subjected to service tax: CESTAT Delhi

Enhancement of value of imported goods based on proforma invoice not valid: CESTAT Chennai

Benefit of concessional rate cannot be denied for technical error in Certificate of Origin: CESTAT Chennai

Order directing fixation of brand rates of duty drawback upheld: CESTAT Chennai

Department failed to discharge burden of proof for classifying ECU under 8708 9090: CESTAT Chennai

Refund of service tax paid under RCM without complying with transitional provisions under GST not admissible

Penalty for Smuggling Battery Scrap Through Un-notified Route: CESTAT Allahabad

No Interest on Refund When Assessment Finalized Within Section 18(4)Timeframe: CESTAT Chandigarh

Rejection of Service Tax Refund Under Section 142(8) of CGST Act Not Justified: CESTAT Chennai

Minor Procedural Lapses not Ground for denying SAD Refund: CESTAT Chennai

Customs duty exempt on manufacturing of stainless steel coils under Advance Authorisation Scheme
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.
