Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Mere allegation of suppression cannot take the place of proof
Cenvat Credit eligible to insurer on services tax on commission charged by automobile dealers
Revenue cannot deny Cenvat Credit without proving that activity has no nexus with output services
Bulk liquid Cargo duty payable on quantity received in shore tank
In absence of discrepancy in Stock of Raw Material allegation of Irregular CENVAT Credit is invalid
No Service Tax on Operational Charges to Owners of Power Plants
Extended period of demand cannot be invoked if confusion on classification of services at the end of department
CESTAT reduces penalty for delay in Service Tax payment & Return filing considering financial difficulties
Services of advertisement in print-media is exempt from service tax u/s 66D(g)
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.
