Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Value declared on import upheld as difference in comparable price justifiably explained
Service Tax Penalty under Section 76 cannot be imposed when Section 78 penalty was imposed
Classification of Service cannot be disputed at the recipient End
Fraudulent Export – Negligence of CHA – CESTAT reduces Penalty
Benefit of conclusion of proceedings u/s. 73(1A) not available due to non-payment of 25% reduced penalty
Refund claim for unutilized balance in PLA not hit by limitation of section 11B of Excise Act
Penalty u/s 78 not imposable in absence of deliberate intention to evade payment of service tax
No demand of service tax on repair & maintenance work carried out in Non-Designated areas
Services provided to J&K are outside the purview of service tax
Refund claim of service tax paid on input services wholly consumed within SEZ is duly allowable
In limitation issue Appellate authority should decide the matter instead of remanding back
Builder entitled to service tax credit/refund on cancellation of bookings
No service tax on Road Construction Services to Government
Manual plastic scrap segregation from rest of scrap not amounts to manufacture or production
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.
