Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Importer’s Declared Value Accepted, Contemporaneous Import Value Not Conclusive
Modular Employment Scheme: Outside Ambit of Service Tax
Surmises & generic arguments in Appeal grounds: CESTAT Dismisses Revenue Appeal
Calibration Tests & Appliance Upgrades don’t Constitute Manufacturing
Earphones are not part of mobile phones- CESTAT Allows Customs Duty Exemption
Matter remanded for fresh re-consideration as cross-examination of key witnesses not allowed
Service tax not leviable on income earned via buying and selling space on ships
Not allowing cross-examination of key witnesses vitiates the proceedings
CENVAT Credit of materials used in manufacture of capital goods is duly available
Imposition of penalty u/s 112(b) without recording statement is unsustainable
Clearance of boiler in unassembled form doesn’t mean that only parts are cleared
CESTAT Quashes SCN on wrongful Concessional Rate Duty availment Due to Limitation
PSI certificate Non-compliance: CESTAT Reduces Fine & Penalty on Goods with 100% Examination
Rejection of conversion of shipping bill unjustified as no time limit prescribed u/s 149
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.
