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

Extended Limitation Period Inapplicable without Intent to evade Service Tax

Miscellaneous services rendered by air travel agent cannot be classified under Business Support Service: CESTAT Delhi

No Service Tax Applicable on Profit-based Commission for Whole-Time Directors: CESTAT

Service Tax is exempt for authorized operations conducted within SEZ

SAD Refund Cannot be Denied by treating Correlation Certificate Issued by CA as invalid

CESTAT Chennai sets aside confiscation of hand tools, deeming them capital goods under FTP

Test reports from laboratories without appropriate testing facilities is untenable for classification

Service Tax cannot be imposed without Identification of Service & Consideration: CESTAT

MRP Assessment Applies to Mineral/Aerated Water, Not Packaged Drinking Water: CESTAT

Pump for displacing & dispersing lotion/cream classifiable under CTH 84248990

Calculation of time for filing appeal starts from day of communication of order and not from dispatch of order

No service tax under section 65(105)(zzzza) if building isn’t primarily for commerce/industry

Physical weight of rough marble blocks can exceed declared weight: CESTAT

Duty-Free Import Breach Due to Unforeseen Circumstances: A CESTAT Ahmedabad Decision
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.
