Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CESTAT upheld denial of Cenvat Credit on failure to produce evidence in support of job work claim
No service tax on liquidated damages for breach of any contract terms
Customs Broker Licence cannot be revoked for relying on data available on Govt websites
Service Tax refund cannot be rejected without putting the appellant on notice
When demand itself is not sustainable, penalty cannot be imposed
Duty demand cannot be confirmed without complying with remand order directed by CESTAT
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
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.
