Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Specific Chapter & Section Notes Take Precedence Over General in AC Remote Component Reclassification
Air compressors used in car air conditioners classifiable under CTH 8414 8011: CESTAT Chennai
No Social Welfare Surcharge when Basic Customs Duty is zero: CESTAT Kolkata
4% SAD leviable as benefit of exemption notifications not available on imported garment accessories: CESTAT Bangalore
Interest Mandatory on Refundable Pre-Deposit of Appeal, Regardless of Claim
Customs Broker Not Handling Export Consignment Not in Violation of Regulations 10(d) & 10(n)
Passing of speaking order mandatory in case of re-assessment of Bill of Entry: CESTAT Delhi
Interest payable on amount deposited during investigation and later refunded back: CESTAT Delhi
Extended Demand Period unsustainable Without Tax Evasion Intent
No Service Tax Liability on Incentives for Mutual Fund Promotion: CESTAT Ahmedabad
No time limit prescribed u/s. 149 of Customs Act for amendment of shipping bills: CESTAT Mumbai
Penalty u/s. 11AC(1)(a) leviable due to shortage detected during search: CESTAT Delhi
Rejection of transaction value without evidence of over-valuation of export goods unjustified: CESTAT Delhi
Mediclaim Processing Charges Exempt from Service Tax: CESTAT Ruling
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.
