Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Rule 4(5)(b) of CENVAT Credit Rules allows credit for moulds & dies sent for production
RCM applicable only when service is provided to ‘business entity registered as body corporate’
CESTAT Chandigarh Quashes Excise Duty Demand on ground of Limitation
Franchise Service Classification & Limitation & Bona Fide Doubt: CESTAT ruling
Department not provided details of computation of demand of duty: CESTAT directs re-adjudication
Quantity of bulk liquid cargo actually received into a shore tank should be the basis for payment of customs duty
Physician Samples Valuation: Rule 4 of Central Excise (Valuation) Rules, 2000 Applicable
No Service Tax on Foreign IPR: CESTAT Ahmedabad
Limitation Period Extension for Cenvat Credit Demand requires Suppression of Facts
Cenvat Credit reversal not required as Bagasse is not a manufactured final product
No Sections 77 & 78 Penalties if No Intent to Evade Service Tax Payment
Commissioner (A) inadvertently treated appeal as time barred hence matter remanded back
Rule 9 of Central Excise Valuation Rules not applicable if Goods Sold to Both Related & Independent Buyers
Supplier Non-Response Doesn’t Invalidate Appellant’s Pulping Machine Ownership
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.
