Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
CESTAT Orders De-Novo Adjudication for Jurisdiction Issue in Service Tax Case
Cenvat Credit Rule 6(3) inapplicable if wrongly taken credit reversed subsequently
Pre-April 2007 Transactions Exempt from Penalty under Central Excise Rule 26(2)
Service Tax on Software Activation Charges in Telecom System
SSI Exemption Cannot Be Denied for Using Family Surname in Separate Entity
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.
