Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Assistant Commissioner is necessarily required to implement decision of Tribunal
Procedural lapse in Rule 7 of CCR, 2004 cannot be ground to deny substantial benefits of cenvat credit
SAD exemption under notification no. 21/2012-Cus not available on import of parts of articles of jewellery
Penalty u/s 25 of CER 2002 not imposable on mere statements without supportive evidences
Service tax not leviable on composite works contract services prior to 1.06.2007
Towers, shelter and parts thereof are eligible for CENVAT Credit under capital goods
Service tax not imposable on Manufacturing of Excisable Goods
Demand for extended period not sustainable when entire service tax with interest paid before issue of SCN
Cenvat credit admissible on expansion of existing Jetty
Extended period of limitation not invocable for non-payment of tax on bona fide basis
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.
