Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Exemption from Service Tax under RCM: Service Doesn’t Qualify as Manpower Supply Service
Invocation of extended period of limitation unjustified if issue involved is purely interpretational
Service Tax Inapplicable to Construction of Residential Complex for JnRUM Works Contract
Nill Rate of Additional Excise Duty applicable on the day of clearance for yarn
Confirmation of duty demand unjustified in absence of any loss of revenue
Enhancement of value unsustained as same price for various other consignments accepted by department
Transportation of goods by air/sea to place outside India being export of service is outside service tax net
Other services naturally bundled with principal service of transportation is classifiable under GTA service
Charge of clandestine removal cannot be imputed without independent investigation
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.
