Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Limitation period cannot be extended for interpretation issue with no suppression
CESTAT Kolkata Dismisses Time-Barred Custom Appeal
CENVAT Credit admissible on ‘Banking & Financial Services’ used in Immovable Property Renting
Imposition of penalty u/s 78 without intention to evade payment of tax untenable
Duty demand invoking rule 8 of CVR, 2000 without any reasonable justification unsustainable
IGST @ 18% leviable on import of Nutritional Supplements
CESTAT Appeals dismissed, in consequence to NCLT Order
5% Payment Option Not Automatic for Credit Reversal under Rule 6 of Cenvat Credit Rules
Higher redemption fine and penalty imposable for repeated violation of Minimum Import Price
Importer cannot be forced to follow non-beneficial provision: CESTAT Kolkata
To Extend Limitation Period, Proving Intent to Evade Duty is Essential
Excise Duty is leviable on Coal Clearances from Sister Concern Units
‘Frequency converter’ is rightly classifiable under Chapter Heading 8504
Confiscation u/s 111(m) of Customs Act invocable only upon material particulars being misdeclared
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.
