Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Penalty would be applicable for Illegal Undervaluation of Imported Goods: CESTAT
Recovery of Excise Duty: CESTAT Kolkata orders re-adjudication in Surya Coke case
No service tax on transportation of articles which are not goods as per Sales of Goods Act
CESTAT Delhi quashes demand as Revenue fails to prove undervaluation of goods to reject invoice transaction value
CENVAT Credit without actual receipt of service is ineligible
Charge of Clandestine manufacture & removal without corroborate evidence unsustainable
Service Tax exempt on Commission Earned from Services to Foreign Entities
Availment of CENVAT Credit doesn’t depend on location of service provider
ERP Implementation Taxable as ‘Information Technology Service’ from 16.05.2008
Ash Transportation and Disposal activity Not classifiable as ‘Cleaning Services’
CENVAT Credit Allowed for Erection & Commissioning Services of Spray Drying Plant
CHA cannot be penalised on assumptions & presumptions devoid of concrete facts showing wrongdoing
Discrepancies between SCN & adjudication order: CESTAT Directs Re-Adjudication
No penalty if all taxes are paid before issuance of SCN
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.
