Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Cargo handling service doesn’t cover mere transportation of goods
Reassessment cannot be requested by party who self-assessed its Bill of Entry
Interest on delayed refund payable from date of deposit till date of payment
CENVAT Credit availed by recipient not deniable as assessment made by dealer not revised
Customs broker cannot allow its licence to be used by someone else
CESTAT explains Test to determine unjust-enrichment
Extended period of limitation cannot be invoked if facts were known to Revenue
No service tax on handling of agriculture produce within or outside port by Cargo handling agency
No service tax on GTA Service in Absence of Consignment Notes
No Service Tax on service provided by the club to its members
Extended period cannot be invoked as appellant is government company
Provisions of rule 6 of CCR doesn’t apply as electricity is not excisable goods
Demand of tax under RCM unsustainable as service provider collected and deposited the tax
Anti-dumping duty is leviable based on commercial supply of item in the domestic industry
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.
