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 Liability of Sub-Contractor not cease on tax payment by main contractor
Customs broker not obliged to do physical address verification of exporter
Area-based exemption available based on substitution undertaken vide notification 34/2005 dated 30.09.2005
Service Tax is not payable on liquidated damages
Doctrine of bar of unjust enrichment not applicable as sufficiently proved that excess duty not passed on
Exemption benefit not deniable based on Doctrine of Substantial Compliance
Service Tax not leviable on Incentives for achieving Sales Targets
Section 112(b)(ii) of Customs Act – Mens rea important for imposing penalty
No restriction on utilization of Cenvat credit during default period: CESTAT Kolkata
Good cannot be treated as smuggled Merely for foreign origin of goods
Service Tax cannot be demanded from Service provider if recipient paid the same
CHA Licence cannot be revoked if No Explicit Findings that CHA Abetted in Contravening Customs Act Provisions
In case of port shift custom duty already paid at earlier port needs to be refunded
Goods seized for Undervaluation – CESTAT relaxes conditions for release
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.
