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 excise duty exemption on Machine Dipped Match Splints if power was used in manufacture
Clandestine Removal of Goods – Absence of corroborative evidence – CESTAT deletes penalty
No service tax on Business Auxiliary Service utilized outside India to foreign principal
Deputation of own employees for specified Job work in factory of client is not Manpower Supply Services
CESTAT quashes penalty order – As non-director was treated as director in order
CENVAT Credit eligible on Service Tax paid by Automotive Dealers
Classification of bhusi/ bhuki of pulses / pulses waste -CESTAT directs readjudication
Merely because appellant at relevant time not opt for any option, revenue cannot impose upon appellant a particular option
Mutilation of goods before clearance: CESTAT reduces Redemption Fine & Penalty
Section 11AC penalty not valid If no Suppression of fact to evade Duty
Clearance of excisable goods outside factory without payment of duty and without preparing any documents violate Excise Rules & procedure
CESTAT allows SAD refund which was rejected for non-compliance of Notification No.102/2007-Cus. Dated 14.09.2007
CESTAT allows SAD Refund as No Limitation prescribed under Original Notification
No Service Tax on Consideration for Composite Construction Services before 01.06.2007
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.
