Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CA certificate produced for quantification of tax ignored without cogent reason is bad-in-law
Operational or administrative assistance or infrastructural support falls within Business Support Service
Absence of Fraud or Willful Misstatement Nullifies Penalty u/s 11AC
Concession fee for right to develop/ operate/ maintain port is not classifiable u/s 65(105)(zzzq)
Whole of service rendered and consumed outside India is not leviable to service tax
EOU clearing input to DTA after availing benefit of notification 52/2003-CUS has to pay duty by cash only
Direction of absolute confiscation and re-export on payment of redemption fine is meritless
Excess tax paid is adjustable in subsequent months in terms of rule 6(4A) of Service Tax Rules
Formula under rule 6(3A) includes only total CENVAT Credit on common input services
Certificate issued by Cost Accountants needs to be accepted by department unless held doubtful
License fee based on turnover and profit not equated as regular rent is not taxable under ‘renting of immovable property’
Business auxiliary service provided by commission agent is relation to black tea is exempt
Refund of service tax allowed to real estate buyers on cancellation of contract
Used Rails falls under CTH 7302 and not CTH 7204
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.
