Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Abatement of duty available for non-production of tobacco during continuous period of 15 or more days
Enhancement of assessable value without details of relied upon contemporaneous price unjustified
Extended period invocable as intention to evade payment of tax established
Rejection of transaction value without providing details of contemporaneous import unsustainable
Gold cannot be said to be smuggled merely on the basis of its purity
Violation of CBLR established but revocation of Customs Broker Licence set aside as it being too harsh punishment
Transportation Charges in Assessable Value: CESTAT Kolkata Analysis
No Service Tax on Commodity Auctioneer Commission Received by Co-op Society
Service tax not leviable on penal interest and bounce charges
Demand sustained as rendering of Broadcasting Service disguised under cover of uplinking service
Segregation benefit allowable to EOU only when imported scrap contains impurities
Unspecific Show-Cause Notice: CESTAT set-aside Service Tax demand
Excise Duty cannot be demanded Solely on Sales Figure Discrepancy
CESTAT rules on Customs duty classification of ‘Twin Vision Scanner’ & related equipment
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.
