Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Date of payment of advance receipt will be point of taxation in case of change in effective tax rate
Department Cannot Disregard Technical Opinion at Its Discretion: CESTAT
Cenvat Credit Eligibility Cannot Be Challenged During Refund Claim if Not Questioned During Availment and Utilization
Piecemeal Adjudication Not Permissible as it raise Possibility of Multiple SCNs for Same Period/Goods
Service tax demands based on discrepancies between ST-3 Returns & balance sheets
Appeal Filing Alone Doesn’t Justify Withholding Excise Duty Refund: CESTAT
Entire Demand Is Unlawful: Order Went Beyond Show Cause Notice
Advertising Corporation of India Liable for Service Tax on Govt Advertising
Demand alleging non-production of documents unsustainable as records taken away by DRI
Land reclamation and soil stabilization provided in course of construction of port is exempt from service tax
Deduction given in sales invoice being discount not taxable under Business Auxiliary Service
Notification 25/2012-ST exempts works contract service related to railway
Appeal dismissed for non-prosecution due to repeated adjournments
Interest not leviable in case of revenue neutral situation
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.
