Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
No Service Tax if completion certificate issued before July 01 2010 for Mall construction
Rule 8(3A) of Central Excise Rules, 2002 ultra vires – CESTAT follows HC Ruling
Raw material supplier cannot be implicated for clandestine removal of goods by buyer
Service tax exemption on services in SEZ to Main contractors who are neither SEZ Unit nor SEZ developer
Service tax small scale exemption allowed as appellant not taken any Cenvat credit
Documentation services not liable to Service tax prior to 1st May, 2006
Validity of Penalty for wrong availment of CENVAT Credit on Employee
No service tax on Works Contract Service Prior to 01.06.2007
Penalties on both proprietorship firm & proprietor amounts to double penalty and hence unsustainable
Clearance of two entities having same partners is to be clubbed for SSI exemption limit
CESTAT set aside order of forfeiture of security deposit of Rs. 10 lakh of FedEx Express
Ocean Freight/ Sea Transportation service not liable to service tax
Central Excise Act One year limitation not applies to Service Tax paid under Protest
Abating for fraudulent availment of Cenvat credit – CESTAT sustain penalty
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.
