Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Territorial location cannot decide admissibility of CENVAT Credit
CENVAT eligible on Architect Service, Telephone Expenses for Hotel Construction
Govt cannot recover Tax dues owed to them from Corporate Debtor accruing prior to transfer date
No custom duty benefit on Main PCB, Lightning Protector, DC/AC Cables, Fuse Holders of IFWT
Commission from financial institution towards sale of their loan product is liable to Service Tax
No service tax section 78 penalty in revenue neutral situation
No Unjust Enrichment if tax charged initially is reversed subsequently
SAD refund allowed even though condition 2(b) of Notification No.102/2007-Cus. not complied
Extended period of limitation cannot be invoked in revenue neutral situation
No bar in cross utilisation of Cenvat credit for payment of Central Excise duty or service tax
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.
