Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Duty Overpayment: No Discrepancy Found, Suo Moto Re-Credit Justified
Mere delay in verification isn’t enough to allege fact suppression under Section 11A
CESTAT Quashes SCN with Contradictory Statements and Presumption
Commissioner (A) cannot change product classification without affording opportunity
Top gas is refuse and cannot be held to be manufactured goods
Smuggling of contraband gold from third country of origin liable to absolute confiscation
Cenvat credit eligible on input Services for Providing Output Service & Business Activities Unless Excluded
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.
