Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Prior period demand not maintainable as ‘Information Technology Software Service’ effective from 16.05.2008
‘Squid Liver Powder’ is correctly classifiable under CTH 23099090
Section 14 of Customs Act not relevant to rough diamonds as same are leviable to NIL duty
Service Tax Demand under RCM: Transaction-wise, not Invoice-wise
Chick drinker, Auto feeder and Poultry cage are rightly classifiable under CETH 84361000
Low Aromatic White Spirit is rightly classifiable under the CTH 27101990
Services performed on principal-to-principal basis not classifiable as intermediary service
Denial of cross-examination of witnesses is violative of principles of natural justice
Renting of immovable property for hotel is excluded from the ambit of section 65(105)(zzzz)
Tribunal held classification of Non Textured Fabrics must be based on nature and material coated
Cenvat Credit eligible on Cement & Steel used in Commercial & Industrial Construction
Extended Limitation in Service Tax Demand -Unjust if no Proof of Fraud or Evasion
Excise duty payable on Physician Sample on valuation as per Section 4
Without evidence, job work charges cannot be taxed as Manpower Supply Service
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.
