Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
SAD Refund Granted: Accounting procedures usually include past periods: CESTAT
CESTAT allows Refund Claim Appeal for Custom Duty amid Covid-19 Delays
No Maximum Penalty for Violating CBLR Provisions without License Revocation
Refund claim u/s 11B filed beyond one year from relevant date is not maintainable
Actual use of inputs and quantities not required for claiming DFIA benefit
Zero Duty Export Promotion Capital Goods Benefit available in absence of simultaneous availment under SHIS
Section 4: Medicament Supplies to Government Hospitals & Institutions (Central Excise Act)
Imposition of service tax on composite works contract prior to 1st July 2007 is untenable
Cenvat of capital goods received in factory and used in manufacture of dutiable final product duly eligible
Non-Marketable Sugar Syrup Manufacture Not Liable to Excise Duty
Excise duty not leviable on waste or rubbish thrown up in the course of manufacture
Order confirming demand under ‘Cargo Handling Service’ which was not proposed in notice is unsustainable
Unsustainable Demand: Cenvat Credit Reversed on Exempted Services
Lead Acid Batteries can’t be treated as uncharged for valuation in absence of Evidence
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.
