Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Recovery of CENVAT based on third party statement without tangible corroborative evidence unsustainable
Fuel surcharge not to be added for determining basic fare as commission paid on air fare only
Services in the Form of Receipt of Patent Registered Outside India are not liable to Service Tax
CESTAT Quashes Order Reversing CENVAT Credit for Transformer Oil used in Transformer Manufacturing
Service Tax Liability on Government Guarantee Commission for Irrevocable Debt Market Fundraising
Duty exemption available on items required for setting up of water treatment plants
Laying of pipeline doesn’t fall under Industrial or Commercial Construction Service
Spent solvent arising during manufacture of Sucralose is not dutiable hence excise demand unsustainable
Wireless Access Points is exempted from whole of customs duty vide notification dated 01.03.2005
Excavation of Lignite and overburden Removal of Materials are Classifiable under ‘Mining Service’ and Not in ‘Site Formation Service’: CESTAT Quashes Service Tax Demand
Denial of refund claim unjustified as Anti-Dumping Duty was not leviable at the relevant time
Disregarding Cost Accountant certificate without proving it to be blatantly wrong is unsustainable-in-law
Higher value declared before Chinese Customs adopted as allegation of mis-declaration not disproved
SAD not leviable on goods cleared as sample by availing exemption from payment of sales tax/ VAT
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.
