Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Goods imported by research institution is exempt from payment of customs duty
Absolute confiscation of smuggled gold ordered based on documentary evidences
Service tax is on ‘outdoor caterer’ and not on a mere caterer, engaged in preparing food items
Refund u/r 16 of Pan Masala Packing Machine Rules allowable due to change in constitution
Initiation of proceedings against Customs Broker unjustified as he is not part of mis-declaration
Revocation of customs broker licence for violating obligation under regulation 10 of CBLR, 2018 unwarranted
Service tax leviable on provision of service relating to inspection and certification of export goods
Extended period without willful suppression of facts with an intent to evade tax not invocable
Duty demand unsustainable as activity of fitting power lens into frames doesn’t amount to manufacture
Demand u/r 11 unsustainable as rule 10(b) of Central Excise Valuation Rules applies
Granting adjournment beyond three times unjustified hence appeal dismissed for non-prosecution
Confiscation & penalty justifiable due to illicit smuggling of gold without valid documents
Copyright Services on Original Artistic Works Exempt from Service Tax
No service tax on construction services for the period before June 1, 2007
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.
