Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
