Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Appeal filed is abated post approval of resolution plan by NCLT
Contract involving supply of material and labour is a ‘Works Contract Service’
Payment made for independent activity of tolerating an act constitutes supply
Customs Broker Accountable for Employee’s Misrepresentation: CESTAT
CESTAT Allows Interest on Auction Sale Proceeds: From Receipt to Disbursal
CESTAT Overturns Dismissal due to Lack of Delivery Evidence
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.
