Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Mere change in tariff classification due to processing not automatically translate to ‘manufacture’
Multicoloured Casual Wear Pyjama Not Classifiable as Trouser: CESTAT Kolkata
No Service Tax Exemption for Private Race Tracks not for public use: CESTAT
Service Tax on GTA Invalid Without Consignment Note: CESTAT Delhi
No service Tax under GTA category if appellant was not issuing consignment notes
Commissioner (Appeals) not justified in dismissing appeal without examining merits
Helicopter Use Compliance: Escorts Limited Prevails Over Customs Duty Penalty in CESTAT Delhi
Customs Broker Not Liable for Client’s subsequent Unreported Address Change
Penalty and Redemption Fine can be imposed Despite Re-Export Permission
Undue benefits under DEPB Scheme: CESTAT reduces penalty on CHA
Customs Act: Section 149 cannot be used to circumvent appellate process
Penalty Imposition Unjustified without Mens Rea under CBLR 18(1)
Deduction of trade discount from assessable value is admissible on CNG sale transactions
No service tax on properties rented out for accommodation & related activities
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.
