Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
MOA cannot be rejected by Customs if not incorrect, fabricated or if no variation in specification of goods
Excise Duty cannot de demanded on Amortization Cost of Cylinder if same already included in value of packaging material
Pre-delivery inspection charges includible in assessable value if inspection is mandatory for sale of goods
Hotel not liable to pay service tax on complementary services of conference hall
Rule 5 of Cenvat Credit Rules cannot be invoked to sanction refund of unutilized Cenvat credit
Demand of extended period not sustainable If no suppression of facts
No service tax payable on construction of flat which is for personal use of service recipient
No hard and fast rule can be laid down for fixing quantum of redemption fine
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
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.
