Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Non-classification of service under Works Contract for not producing evidence of VAT payment- CESTAT remand matter back to AA
Same Transaction cannot be liable to Both Sales Tax & Service Tax
Balance left over in PLA is not covered by limitation
Service Tax Commissioner (Appeal) cannot go beyond Scope of SCN
Excise duty on scrap can be paid by utilizing CENVAT Credit account
Service Tax Refund rejection for non-matching of Invoice date: CESTAT remands matter back to Adjudicating Authority
No penalty for unintentional Availment of Irregular CENVAT Credit
Written Consent for Acceptance of Bills of Entry missing – HC allowed Appeal
CENVAT on Rent-A-Cab & Outdoor Catering availed for employees transportation & food is available
Transfer of technical know-how and patent under slump sale is not leviable to service tax
Probiotic cultures cannot be classified under chapter 21 of Customs Tariff Act, 1975
Penalty u/s 114AA not imposable as goods were found as per declaration in Bill of Entry
Company not liable to pay Service tax under RCM on rent paid to Directors in their Individual Capacity
Time barred Excise Appeal not maintainable
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.
