Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
