Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Supplies to Merchant Exporters not includible for SSI Exemption calculation
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
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.
