Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Adjudicating Authority cannot deny benefit granted by CESTAT without filing appeal against such order
SAD refund claim not time barred as no limitation is prescribed under original Notification
Clearing of railway coaches without payment of duty – CESTAT upheld interest & penalty
Cenvat eligible on freight charges & CHA services availed upto port for export of goods
No service tax on services of Treating Effluents Discharged from Member Units
Customs Act: Penalty cannot be imposed on mere Contradictory Statements
Cenvat Credit eligible on Repair & Maintenance services during Warranty Period
Interest on refund of amount deposited during investigation allowable
Cenvat Credit of fuel and oil contained in ship imported for breaking purpose duly available
Refund of excess additional custom duty paid was rightly sanctioned as authorities were binding by HC order
Documentary evidences provided by appellant hence burden is on department to prove foreign origin of goods
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.
