Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Benefit of notification 4/2006-CE not available to match splints as power used in its manufacture
Benefit of exemption notification no. 06/2006-CE dated 01.03.2006 available to tubular tower
Issue of leviability of tax on liquidated damages to be decided as per circular no. 178/10/2022-GST
Placing reliance on statements unjustified as no opportunity for cross-examination granted
Appeal stands abated on death of the appellant: CESTAT
Discharge Certificate under SVLDR Scheme issued: CESTAT dismisses appeal
CESTAT deletes penalty as same was imposed without specifying reason
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.
