Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
No SSI exemption available if brand name not registered in the name of assessee
Benefit of notification 4/2006-CE available on clearance of Spent Sulphuric Acid
Post-clearance compliance of stipulations precludes denial of entitlement which is otherwise available
Valuation of Fuel & Diesel Oil for Coastal Vessel Runs using ‘Residual Method
Voluntary payment of differential duty doesn’t confirm acceptance of undervaluation
Customs broker cannot be held liable for violation of post import condition by importer
Coverage of Postweld heat treatment within ‘Technical Testing and Analysis Service’ needs re-consideration
No Restriction of CENVAT Credit on Supplementary Invoice for Stock Transfer
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.
