Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CESTAT dismisses appeal for Fine/penalty Enhancement for Imported Used Clothing
Unsubstantiated Allegation of Clandestine Scrap Removal: CESTAT sets aside SCN
Remand order of de novo adjudication passed after 18 years unsustainable
No Service Tax on Recharge Coupon/Mobile Connection Handling commission from BSNL
CESTAT Chennai Remands Case for Reassessment Amid COVID-19
Payment of 5%/10% of value of exempted goods unjustified as proportionate credit reversed
Seizure unjustified as not established that gold jewellery is of foreign origin
Failure to declare amount in return alone does not imply wilful suppression
Cenvat available on naphtha used for generation of electricity which is consumed within factory
Revocation of Customs Broker Licence unjustified without active or passive facilitation in mis-declaration/ undervaluation
Benefit of notification 67/95-CE available to molasses captively consumed for manufacture of rectified spirit
Demand of 10%/6%/5% on value of exempted goods not sustained as proportionate cenvat credit reversed
Allegation of undervaluation of imported goods based on retracted statements unsustainable
Recovery mechanism of Rule 3(5B) of Cenvat Credit Rules is Effective from 01.03.2013
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.
