Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Area development charges allocated by Government to meet administrative expense is not consideration
Freight & handling charges separately shown in invoice not includible in assessable value
Service tax not leviable on construction of residential complex under JNNURM and for Gujarat State Police
Duty demand unsustainable in absence of under-valuation in costing of the product
Value of bought out items supplied with manufactured goods not includible in assessable value
‘MIRACULAN’ containing 0.05% Traicontanol is product under category of insecticides
Contract involving supply or deemed supply of goods and rendering service falls within works contract service
Extended period of limitation not invocable as non-payment of tax was due to bonafide belief
Denying cross examination of witnesses and non-supplying of records renders proceeding untenable
Appeal can be filed against Excise Superintendent letter denying benefit
Suo motu availment of Cenvat Credit reversed during Litigation: CESTAT Remands Matter back to adjudicating authority
If a new & distinct commodity known to Market is produced, the process amounts to manufacture
Insurance claim have no bearing on claim for remission of duty
To appropriate an amount, the same must be demanded as legitimate duty or dues
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.
