Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
No Service Tax on Employee Social Security Contributions: CESTAT
No Interest payable to assessee on accumulated Cenvat credit lying unutilized
Recovery proceedings u/r. 14 of CCR, 2004 unsustainable in premature availment of cenvat of capital goods
Cenvat Credit admissible on services related to pollution control of factory
Refund of service tax paid for export of goods duly allowable
CENVAT Credit on outward transportation from place of removal admissible till 31.03.2008
Penalty u/r 26 of CER, 2002 leviable as involvement in clandestine manufacture and clearance established
No excise duty u/s 11A for allegation of illicit clearing in absence of sufficient evidence relating to inflow of cash
Excise Duty demand of approx. 24 Crores was quashed on amount recovered as Liquidated Damages due to non-violation of Rule 6
Exemption from Service Tax for Mark-Up Profit on Ocean Freight Discrepancy
Penalty under Rule 26 for Clandestine Removal justified if sufficient evidences exist
Confiscation of gold unsustainable as ownership and acquisition of gold proved via documentary evidence
Service Tax Demand under CICS / CCS Inapplicable to Composite Contracts for Construction
No Unjust Enrichment if Excise Duty Not Collected from Customers: CESTAT
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.
