Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Licence fee not includible to transaction value when it is not a condition of sale
No Service Tax on Consulting Engineering Service for Road Construction in J&K
Refund of cess on Oil Industry Development Cess available as burden not passed on to buyer
Mere Chartered Accountant’s certificate without documentary evidence is not sufficient for duty treatment of obsolete stock
Exemption under 12/2012-CE available to aluminium structures and fabricated items used as towers of wind turbines
Sharing service of corporate staff with group companies is covered within ‘manpower recruitment or supply agency’
Pressmud, bagasse, boiler ash and sludge being waste or byproduct is outside the purview of rule 6 of CCR, 2004
Demand invoking extended period unsustained as notice issued after two years of departmental knowledge
Clandestine Removal Charges not Sustainable based on Audit Report vs ER-1 Return
No Penalty When Service Tax Paid with Interest Pre-Issuance of SCN
Extended period of limitation not invocable on account of revenue-neutrality
Composite contract of supply of goods and services is rightly classifiable under ‘Works Contract Services’
Date of judgement is relevant date where duty becomes refundable as a consequence of judgement
SAD Exemption Ineligible for Importer Violating Import Policy & Exemption Notification Terms
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.
