Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Refund of unutilized Cenvat Credit admissible for export without payment of service tax
Monies collected as tax even if wrongly done has to be deposited to Government
Merely right confirmed on party to sale of goods or service undertaken doesn’t make it a franchisee agreement
Without proper Reason Enhancement of Imported Goods’ Value Not Sustainable
CESTAT Confirms 6% Interest on 253-Day Delay in Customs Duty Refund
Cenvat Credit Allowed for SMS Plant Installation Under ‘Modernization, Renovation or Repair’
CESTAT Quashes SCN for Lack of Suppression or Misstatement Allegations
Value of Tools and Dies Includable in Assessable Value of Excisable Goods
CESTAT quashes Confiscation, Fines & Customs Duty Demand Due to Lack of CLRI Report
Charges levied by Foreign Bank Not Taxable under Banking & other Financial Services
Differential duty demand unsustainable if Original Bills of Entry Assessment not challenged
LPG Stored in ‘Bullet’ Facility at customers premises Not falls under Storage and Warehousing Services
Demand of 10%/5% on exempted goods unsustainable as proportionate reversal already made
CESTAT allows Cenvat Credit on Capital Goods used for providing Output Service
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.
