Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Royalty not includible in assessable value as relationship has not influenced price
Goods Made of 100% Glass Fibres for Gas Filtering Classifiable Under CTH 8421
No Customs Duty on Unreceived Goods: 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.
