Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Decide Excise duty Refund based on certificate from buyer & CA: CESTAT
Rejection of input service credit distributed by ISD on pretext that invoice doesn’t contain all particulars unjustified
Notice not to be issued as service tax along with interest paid on being pointed out
Extended period not invocable in absence of suppression of facts with intend to evade payment of tax
CESTAT allows transfer of cenvat credit balance to lessee unit
Service Tax refund cannot be granted for non-production of original documents / export invoices
No Service Tax on Construction Services to Gujarat State Police Housing Corporation
Non-Filing of CA Certificate with refund claim: CESTAT allows filing
Refund not admissible as claimant failed to furnish required revised service tax return
Free export allowable as minor deficiency in processing cannot make leather as not fully finished
Attested copies should be considered as proof of production of document as original documents misplaced
No independent examination of unjust enrichment aspect – CESTAT directs re-adjudication
Without Suppression of Facts or Fraud Extended Period of Limitation cannot be invoked
Unjust enrichment not attracted to deposit during investigation or to pre-deposit for appeal
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.
