Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Imposition of penalty unjustified as no evidence proved involvement of CHA in alleged mis-declaration
Hostel and education service are naturally bundled and education service gives essential character to such bundle
Differential duty demand unsustainable if entire exercise was revenue neutral
RCM not payable in absence of service receiver & provider relationship
No Service Tax on sale of coaching material
Revocation of Customs Broker License sustained as violation of CBLR proved
When there is no mens rea, no demand will sustain on ground of limitation
Duty demand in terms of rule 8 of Valuation Rules unsustainable as higher duty already paid
Rejection of declared value without examining contemporaneous NIDB data is unsustainable
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
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.
