Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CENVAT Credit Allowed for Inputs Transferred Free to Sister Unit for Electricity Production
No Service Tax on Reimbursable Amounts collected by BookMyShow from Card Companies
Basic Customs Duty exempt on imported Zinc Oxide used in manufacture of PCFP
Mere Omission Not Suppression Unless Deliberate to Evade Duty Payment
18% IGST on Nutrition/Dietary Supplements (HSN 21069099): CESTAT Ahmedabad
Imported Second-Hand Medical Devices with 5+ Years’ Residual Life Exempt from ‘Waste’ Definition
Drawback & ROSCTL Benefit Cannot be Denied for Procedural Lapse in circular
CESTAT allows cross-examination despite deliberate delay on the part of appellant to cross-examine
Section 108 Customs Act Statements Admissible in Court: CESTAT
No Service Tax on Goods Sales or Inclusion of goods in Service Value
Intent to smuggle prohibited goods is not equivalent to attempting to export them
Freight Insurance cost not includible in ATF Duty Calculation for Aircraft Fuel Tanks
Refund of 4% SAD cannot be denied for trivial procedural requirement
No service tax on flats constructed before 1st July 2010 with less than 12 units
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.
