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 Penalty for Scrap Goods Cleared Without Further Manufacturing Process After Paying Duty Equivalent to CENVAT Credit Taken
Rejection of declared value based on NIDB data on similar goods unsustainable
Rejection of application for fixation of special rate to new industrial units set up in North-Eastern States unjustified
Bus Advertisement by TN State Transport Not an Advertising Agency services
Gross Negligence, Not Collusion: CESTAT Hyderabad Reduces Penalty
Service Tax Refund eligible on Terminal Handling, GTA & CHA Services: CESTAT
Transaction value will be assessable value when buyer and seller are unrelated and price is sole consideration
Parking charges collected for providing parking space is liable to service tax
Demand for Non-Maintenance of Separate Account in Final Exempted Service Unwarranted; Cenvat Credit Reversal Adequate
Rendering decision on goods that are yet to be provisionally assessed is premature intervention
Limitation Period Doesn’t Apply when Appellant discloses All in ST-3 Return
Extended period of limitation cannot be invoked as issue involved interpretation of law
Notification No. 50/2017-cus Benefit cannot be denied for Goods Used in Loan Licensee’s Factory
Imposition of anti-dumping duty on import of Mono Ethylene Glycol based on selective examination unjustified
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.
