Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Educational & Higher Education Cess payable on Clean Energy Cess
Demand of excise duty in respect of semi-finished goods not sustainable
Service charges for pre-payment of loan amount not chargeable to service tax
Saccharomyces Boulardii being yeast is classifiable under chapter 21
Limitation period prescribed u/s 11B doesn’t apply to amount paid under mistake of law
Unjust enrichment doesn’t apply to refund upon finalization of provisional assessment u/r 9B of CER, 1944
Non-reflection of Cenvat Credit in ST-3 return not a ground to deny refund of unutilized credit
Enhancement of value only on the basis of NIDB data unacceptable
Service tax not payable till 01/07/2010 by builder/developer/promoter for constructing complex for his customer
Procuring orders from foreign companies & providing service to domestic vendor classifiable under SSBC
CHA service includes any service provided relating to entry/ departure of conveyance or import/ export of goods
Service Tax Audit report cannot be regarded as an order of determination
Simultaneous classification of services under two heads and demanding service tax thereon is unjustified
Refund post finalization of provisional assessment u/r 9B of Central Excise Rules not hit by unjust enrichment
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.
