Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Invocation of extended period not justified as there was no wilful suppression of facts
Service tax not payable as mere use of word commission doesn’t mean seller has paid commission
Bonafide Belief Shields Appellant from Extended Period invocation for Service Tax Liability
Demand of service tax unsustainable as Konkan & Indian Railways are not separate entities
Declared transaction value cannot be rejected without cogent reasons prescribed in Customs Valuation Rules
Service tax not payable on construction service to Municipal Corporation under Jawaharlal Nehru National Urban Renewal Mission
Transportation of mineral taxable under ‘GTA service’ and not ‘mining service’
Rejection of refund claim of sugar cess due to pendency of proceeding is unjustified
Non-filing of ST-3 returns for long period confirms intent to evade tax hence extended period invocable
Refund claim not maintainable in absence of any challenge to assessment order
Effluent treatment of industrial waste is input service and hence CENVAT admissible
Transaction of purchase/ sale of liquor by Corporation not covered under ‘Business Auxiliary Services’
Maintenance and security of documents is covered under ‘Maintenance, Management or Repair’ service
No condition under CCR Rule 5 of mandatory Registration for Refund of Accumulated Credit
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.
