Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Service tax leviable on teaching yoga & meditation under ‘Health & Fitness Services’
Cenvat Credit on inputs used in manufacture of product which is further utilized for manufacture of dutiable final product allowed
Suspension of Customs Broker licence justified for facilitating fraudulent exports
Duty to be calculated on pro-rata basis in case of production of new retail sale price
Charged paid by Foreign Telecommunication Operators not taxable under telecommunication services
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.
