Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Machining of casting amount to manufacture, Service tax not payable
Valuation of inter-unit transfer of goods for captive consumption
Service tax liability unsustainable as rendering of service in India not established
Revenue cannot classify products under HSN other than one proposed in SCN
Delay in receipt of review order not proved hence order u/s 129D(2) assumed to have been passed beyond 3 months
Service tax cannot be demanded on reimbursable expenses
Confiscation of jewellery unsustainable as no evidence established that it is smuggled
Departmental appeal dismissed as time-barred on failure to establish date of receipt of order by reviewing authority
Enhancement of Value of copper scrap on LME price not justified in case of non-acceptance by assessee
Service tax not leviable on Banking and Financial Institution Services prior to 16.07.2001
Extended period of limitation not invocable as department being fully aware of issue
Order of higher appellate authority should be followed unreservedly by subordinate authorities
Health care services by clinical establishments by engaging consultant doctors is exempted from service tax
Penalty under rule 26 of CER rightly imposed on CA for false issuance of performance certificate
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.
