Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Service tax duly payable by sub-contractor even if main contractor discharged tax liability
LCD panel components is to be classified separately from final article
Incentive received by Advertising Agency from Print media is not leviable to service tax under BAS
Job Worker liable to pay duty if Principal manufacturer did not file requisite undertaking: CESTAT
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.
