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

Reimbursable Expenses Excluded from Taxable Value for Warranty Service: CESTAT Bangalore

Foreign Supplier’s Higher Discount Doesn’t Imply Undervaluation: CESTAT Bangalore

Penalty Unsustainable: Lack of Evidence in Prohibited Goods Transportation Case

Declared values can be rejected on solid evidence & not on arbitrary comparisons or databases

‘Let export order’ date is the date for determining Custom duty Rate: CESTAT Bangalore

No Penalty for Pre-SCN Classification Acceptance & Duty Payment: CESTAT Bangalore

CESTAT Upholds Penalty for CB’s Failure to Verify Exporter’s Representative’s Authenticity

No Penalty for Dual CHA Licenses due to Procedural Lapse: CESTAT Ahmedabad

Protest Ends with Judicial Order & Activates Section 27(1B)(b) Refund Claim Limitation: CESTAT Chennai

Bill of Entry Amendment Before Final Assessment Valid u/s 149 of Customs Act

Service Tax demand merely on Form 26AS Not Sustainable: CESTAT Kolkata

Mere Two Set of Invoices Insufficient to Prove Clandestine Removal Without Evidence

Software Development Services Exempt from Service Tax: 01.10.2002 to 12.03.2004

CESTAT grants 12% Interest on Refund of Service Tax
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.
