Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Review of declared price without any evidence that price is influenced is unsustainable
Remission available as variation is due to density of goods based on different temperature at time of loading unloading
Excess duty paid on difference between clearance value from factory & sale value from depot refundable
Subsidy under Rajasthan Investment Promotion Policy-2003 not includible in transaction value for levy of excise duty
Limitation period is to be calculated from date of amendment when Bill of Entry is amended
Time limit for issuance of notification imposing anti-dumping duty extended by section 6 of the 2020 Act
Tariff item 8523 don’t offer scope for inclusion of software of any type in residual entry ‘others’
Exemption under 30/2004-CE not available if new conditions under notification not satisfied
Mere suspicion in import/export cannot be ground to suspend license of Customs Broker
Classification of goods cannot be altered as some parts imported and cleared under separate BOE
Imports of Motor Spirit/ High Speed Diesel assessable on actual receipt in shore tank
Service tax leviable only if service provider provides lease services and is also a Telegraph Authority
Cost of free supply material not includible in the assessable value
Mis-declaration of goods not sustained as goods deposited in bonded warehouse for re-export and shipping bills filed
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.
