Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Declared value rejectable whenever significantly higher value of identical goods noticed
Bagasse is an agricultural waste/ residue & is not result of any manufacturing process
Service tax not payable on value of reimbursement of expenditure
Zymegold Plus and Dripzyme are classifiable under CTH 3101 as fertilizer
CHA cannot be expected to detect fraudulent exporter as bank officials despite verification failed to detect it
CENVAT Credit on free warranty service provided via dealer duly available to manufacturer
No penalty if no intention to evade service tax & for tax paid before issue of notice
Extended period of limitation cannot be invoked if issue on merit decided in favour of Assessee
Time bar not apply to refund of duty paid by mistake
Conditions for seeking exemption for GTA satisfied hence denial of exemption for procedural lapse unjustified
Immunity by Settlement Commission to main noticee is also available to co-noticees
Extended period invocable as non-payment of service tax detected by Anti-evasion unit
Dept not permitted to file Revision Application under Section 35EE of Central Excise Act
Jute Cess payable only when goods are removed from factory
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.
