Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Short Service tax paid can be adjusted with excess tax paid in subsequent months/quarters
Extended period of limitation unsustainable in absence of suppression of fact
Claim of wrong supply by supplier merely supported by unauthenticated e-mails is unacceptable
Duty element treated as expenditure and not as receivables hence hit by doctrine of unjust enrichment
Refund claim of SAD under notification 102/2007-Cus should be filed within one year from date of payment of SAD
Courier Agency, Exhibition, Insurance & Internet Services qualifies for Cenvat credit
Duty demand not sustained as evidence reveals that appellant is an independent manufacturer
Celling of CENVAT rule 6(3)(c) not apply to capital goods & services specified under rule 6(5)
Demand without identifying common inputs used for taxable & exempted service is unsustainable
Benefit of no duty import allowed when goods jointly imported by financing company and EOU
Demanding duty drawback unsustained as payment for goods exported duly received
No Service Tax on Spares & Accessories Used for Free Warranty Services
CESTAT quashes order as it lacked reasoning or findings to support its conclusion
100% Penalty Not Imposable if Duty, Interest & 25% Penalty Already Paid
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.
