Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Duty exemption on gasket cannot be denied merely due to initial mismatch
CESTAT Rules Against demand on Exempted Service after Cenvat Credit Repayment
Service tax under RCM not leviable for bank charges paid by Indian Bank to Foreign Bank
Granite Slabs classifiable under 21561200
Demand time barred in absence of any willful suppression with intent to evade payment of duty
Duty demand alleging clandestine removal not supported with sufficient evidence is unsustainable
RFG can be cleared for job work under Rule 4(5)(a) of Cenvat Credit Rules
Composite contract cannot be bifurcated for Service Tax levy
Shortage ascertained during stock-taking was based on assumption and presumption hence duty demand untenable
Calculate Limitation period for refund as per General Clauses Act (Sections 9 & 10)
Upgraded Beneficiated Ilmenite Classifiable under CTH 2823
Wireline logging, perforation and mechanical job service is classifiable under mining service
CENVAT on invoices raised by dealers/ distributors available as service tax paid by them not disputed
CENVAT for insurance premium paid towards group insurance of employees duly available
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.
