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 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
Handling of export cargo is excluded from taxability and cannot be said as exempted service
Breach of regulation 11(m) of CBLR unsustainable as sub-let owner failed to dealt with export consignment
Duty demand in petroleum products should be based on net quantity after adjusting gain and loss
RCM liability invoking section 66A not sustainable as inspection service is performed in India
Benefit of exemption notification 6/2002 available to the Tubular Plate Lead Acid batteries
No Service Tax on Construction of Residential Complexes before 01.07.2010
No service tax on training of officers outside India by a foreign agency
Scrap generated during the process of manufacture is not liable to excise duty
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.
