Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Utilization of CENVAT Credit within same entity does not cause loss to Exchequer
Doctrine of Unjust Enrichment inapplicable when appellant made disputed Payment
Provision of service by commission agent to foreign principals is export of service
Mere sending of Order by registered post not amounts to valid service
Penalty not leviable if Department was not sure of the provision of law
CESTAT rules against Extended Period of Limitation for Evaporation Loss Demand
Trade discount is not to be added in the assessable value
CVD based on retail sale price in case of prepared glues and other prepared adhesives justified
Extended period not invocable in subsequent notice when prior notice already issued on same subject
Rent received from jointly owned property cannot be combined to impose service tax on individuals
Interest not leviable when wrongly availed Cenvat credit is not utilized
Exclusion of Surplus Freight Charges from Assessable Value: No Excise Duty
Duty demand on quantity of oxygen used in manufacture of sulphuric acid unsustainable
Demand unsustained as CENVAT of common input service used in exempted goods reversed
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.
