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 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
Refund Claim Cannot Be Denied for failure to justify inability to utilize Cenvat credit
GST Demand based on order which is already set aside by Tribunal is unsustainable
Review Proceedings Bound by Show-Cause Notice Grounds
Excise Duty Exemption Granted: Certificates & Precedents Uphold Appellants’ Claim
Evidence Unavailable for Cross-Examination cannot be Treated as Admissible
Input Services for Clearance of Final Products upto Place of Removal are Eligible for CENVAT Credit
Supplier of chassis to body-builder who receives body-built vehicle is not manufacturer of body-built vehicle
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.
