Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Refund of CENVAT credit pertaining to the period prior to registration cannot be denied
Extended period invocable only if there is suppression of facts with intent to evade tax
Denial of CENVAT Credit due to procedural irregularities/lapses is unsustainable
Goods can be concluded to be smuggled on failure to produce document of discharge of customs duty
No excise duty demand on differential value of stock of finished or semi-finished goods
CESTAT Orders Fresh Adjudication as lower authorities failed to verify documents
CESTAT Quashes Service Tax Demand on Sales Commission to Overseas Agent
Self assessment orders are also assessment orders and are appealable
Exercise to arrive at quantum of Service Tax cannot be taken up by Tribunal
CENVAT Credit of Insurance & consultancy services related to manufacturing allowed
CESTAT allows deduction on account of Octroi and Additional Sales Tax
Interest on delay of Service Tax Refund must be payable from date of deposit till date of payment
Construction and other services necessary for renting of business eligible for CENVAT
Job-worker liable to discharge duty in absence of undertaking under notification no. 83/94-CE
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.
