Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
If duty is not collected separately, the price actually realized is deemed to be cum-duty price
Maintenance of pipelines is taxable under ‘Management, Maintenance & Repair’ services
In absence of foreign marking and cogent evidence, onus is on department to prove that gold is smuggled
Goods cleared in DTA need not be identical to goods exported for claiming benefit of notification no. 23/2003
Service of unloading, transportation and stacking of coal not classifiable as ‘manpower recruitment or supply agency’
Service of transporting tractors cannot be treated as manpower supply Services
CENVAT Credit refund cannot be denied without Issuing SCN
CVD Refund – unjust enrichment-CA certificate sufficient to allow refund
Service tax collected but not deposited – Financial Crisis not a Reasonable Cause to invoke section 80 of Finance Act
Cenvat Credit Rules 3(7)(a) applies if duty has been paid at concessional rate
Cenvat Credit eligible to Manufacturer on Scrap imported, Sold & Repurchased
Customs Broker not liable for mis-declaration as BOE filed based on documents given by importer
Date of realization of foreign exchange is relevant date in case of export of service
Reassessing ‘cameras’ under general description instead of declared specified classification unjustified
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.
