Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Eligibility of Defunct Manufacturer for Refund of Unutilised CENVAT Credit
CESTAT Reduces Penalty for NRI Unaware of Baggage Rules
CESTAT upheld confiscation of foreign-origin gold biscuits despite error in recorded statement
CESTAT allows use of Cenvat credit of basic excise duty to offset Education Cess
Service tax exempt on packed goods, delivered for sterilization under N/N. 8/2005-ST
Input Service Distributor procedure not to be followed in absence of head office-branch office relation
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
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.
