Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Service tax cannot be demanded by Kolkata unit if Visakhapatnam unit already initiated action
CESTAT allows Abatement in Construction Contract based on CA Certificate
No confiscation of Gold & silver not having foreign markings without evidence of smuggling
Printing on PVC amounts to production of Goods – Service Tax not payable
Conversion of One Stage of Yarn into Another not amounts to Manufacture
Excise Duty based on ACP fixed by Commissioner payable unless Assessee submit evidence of Actual production
Classification of goods manufactured out of carbon fibres with wooden handle
CESTAT on disallowance of CENVAT Credit attributable to trading activities
Service tax not payable on assisting registration of vehicles with RTO
Deposit insurance activity of DICGC falls within ambit of ‘General Insurance Business’
Customs: Re-valuation of goods without rejection of transaction value is invalid
No post import condition in Notification No. 21/2002-Cus. – CESTAT quashes Tax & Penalty demand, confiscation of aircrafts not sustainable
Department cannot insist that importer should avail benefit of a particular notification when they are eligible for different notifications
Manufacturer shall not avail CENVAT Credit if refund claim is filed under Notification No. 41/2007-ST
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.
