Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Dept. Cannot Retain Deposited Amount Under Protest: CESTAT Allahabad
Goods even if remote possibility of being found prohibited or restricted at time of adjudication, could not be subjected to non release u/s 110A
CESTAT Upholds Removal of Customs Duty Differential Demand on Imported ‘Poppy Seeds’
VAT Payment not Mandatory for Abatement; Revenue Bears Burden of Proving Consideration Receipt: CESTAT Delhi
Make My Trip Eligible for Abatement Notification Benefit as Facilitator Between Hotel & Customer
No Penalty for Unrecorded Finished Goods in Factory without Evidence of Clandestine Removal
Absence of Mensrea: Penalty Set Aside in Red Sanders Export Case
CESTAT deletes penalty as statement lacked corroboration & was insufficient to sustain penalty
Clandestine removal allegation based on certain statements untenable as cross-examination denied
CESTAT Sets Aside Service Tax Demand as it was Based Solely on Income Tax Form 26AS
Attempt to smuggle gold is liable for absolute confiscation
Regulation 10(n) not mandate Customs Broker to physically verify address correctness
Burden to demonstrate dispatch of order by speed post with acknowledgment lies with revenue
CESTAT Chennai Reduces Fine in Kiwi Fruit Re-export Delay Case
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.
