Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Appeal dismissed as time barred as no evidence of exact date of receipt of OIO by reviewing authority
Reimbursable expenses cannot be subject to levy of service tax
Refund of Service Tax cannot be denied to a person bearing the incidence of tax
CESTAT Kolkata Directs Re-adjudication Over Denied Opportunity
CESTAT Grants Service Tax Refund on Immovable Property Renting Services
CESTAT allows Interest on Auction Sale Proceeds from Date of Receipt of Amount by Customs Department till Date of Disbursal
Courses approved by industries department is not leviable to service tax
CENVAT lying in balance on conversion of EOU to DTA unit is transferable to DTA unit
Demand not sustained as difference between value of goods shown in ER-1 and balance sheet explained
Demand under Commercial Coaching or Training Services for imparting computer coaching sustained
Fees paid to foreign institutions having permanent establishment in India is not covered under RCM
Export duty @5% on FOB payable as beneficiation undertaken to make sand into upgraded Ilmenite
CENVAT on inputs used in manufacture of Rerolled products is duly available
No refund if demand overlaps for the same period unless refund amount is substantiated from demand
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.
