Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
