Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Invocation of extended period alleging mere non-payment of duties unjustified
Right of possession and effective control of vessel transferred hence no service tax leviable
Transportation of Ready-Mix Concrete in transit mixers classified under GTA services
Resorting to provisional assessment without doubting/ rejecting load port test certificate unjustified
Cenvat credit admissible to transferee on account of change of ownership
Duty demand not sustained as statutory records duly reflects receipts and consumption of goods
Denial of CENVAT Credit on supplementary invoices prior to 01.04.2011 unjustified
Levy of penalty u/s. 78 unsustained as duty liability with interest paid before issuance of notice
Cenvat Credit can be utilized for payment of service tax on import of services
Conversion of shipping bills from drawback to DEPB Scheme Allowable
No service tax liable to be demanded on construction contracts executed prior to 01.06.2007
Service tax demand under reverse charge for IPR registered in foreign country unsustainable
CESTAT Sets Aside Tax Demand: Job Fabrication Not Manpower Recruitment Service
Restaurants Must Prove No AC for Service Tax Exemption: CESTAT Delhi
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.
