Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Benefit of exemption notification 06/2006-CE and 12/2012-CE available as all conditions fulfilled
Demand of 5%/6%/10% on value of exempted clearances unwarranted as proportionate credit reversed
Penalty not leviable for lack of due diligence on part of employee of CFS
Penalty u/s 117 imposable on Customs Cargo Service Provider for assisting in illegal removal of seized red sander
Confiscation of imported rough diamonds unjustified as no verification conducted on suspected faulty certificate
Sale of customized software on CD is excisable goods hence cannot be considered for levy of service tax
Extension of Limitation Not Applicable Without Intent to Evade Service Tax Payment
Refunds Based on Legal Interpretations Should be Exempt from Recovery due to Subsequent Legal Changes
Religious body providing renting of immovable property liable to service tax only from 01.07.2012
Imposition of redemption fine and penalties unwarranted when goods are exported after re-processing
Service tax not leviable on amount being reimbursed on actual basis
Amount of damages received for tolerating breach of contract not leviable to service tax
Demand of Service Tax on liquidated damages not justified: CESTAT Chennai
Service Tax to be paid on income received under business ancillary 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.
