Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Duty on clandestine clearance unsustainable in absence of tangible evidence establishing appellant as manufacturer
CENVAT Credit cannot be denied on Presumptions of Non-Receipt of Capital Goods
No Service Tax on discount allowed to charterer in chartering business
Trader Eligible for Customs Duty Refund Despite Invoice Error
Suo moto re-credit allowed as cenvat on outward transportation decided in favour of appellant
Services to Universities in foreign Countries as Export of Services cannot be Treated as ‘Intermediaries’
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
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.
