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 not leviable on purchase of land from landowners and re-sale to Real Estate Developers
CENVAT Credit not deniable alleging supplier not liable to pay duty
Supplying of labour is not classifiable under ‘Cargo Handling Service’
Penalty u/s 114A of Customs Act not imposable in absence of any duty demand
Blasting services classifiable under works contract services
Service exempted retrospectively – Tax collected – Tax Incidence passed on – Refund rightly credited to Consumer Welfare Fund
Transaction value rightly rejected due to mis-declared quantity & grade of guar gum
No conversion of DEEC Shipping Bills of IOCL to Drawback Shipping Bills since barred by limitation
‘Permanently’ in 4th Proviso to rule 9 of Pan Masala Packing Machine Rules means particular month
Denial of CENVAT credit merely because invoice didn’t mentioned event details is unjustified
Letting out of halls/ rooms by hotels and restaurants for organizing function is covered under ‘mandap keeper service’
Any other amount charged not for providing taxable service cannot be part of valuation
Extended period of limitation cannot be invoked if no suppression of facts
CESTAT upheld rejection of refund as appellant not responded to Deficiency Memo & SCN
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.
