Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Goods not meeting requirements of under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920
Services of extending corporate guarantee without any consideration is not considered as a service
No Service Tax on Coal Mines Provident Fund Organization’s Administrative Charges
Entry under Section 65(105)(zzd) can be invoked only for construction simpliciter
Department cannot file Revise Application in terms of Section 35EE of excise
Delayed payment charges collected from customers from 01.07.2012 is not leviable to service tax
Cenvat Credit Rejection Requires Consideration of Evidences, Not Assumptions
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
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.
