Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Interest u/s 61(2)(i) of Customs Act, 1962 unsustainable as SCN time barred
Duty demand unsustainable in Clandestine Clearance without Physical Movement/Diversion
Interest u/s 27(A) gets applicable after expiry of 3 months from date of receipt of refund application
Anti-dumping duty not payable on import of Aluminium Alloy Coils
Denial of Cenvat on input services like car hire charges, travel expenses, insurance charges, etc. not maintainable
Refund not hit by unjust enrichment as CA certifies that duty has not been passed on furnished
Service of collection of toll fee on behalf of NHAI not covered under service tax
One-to-one co-relation not required for taking Cenvat credit under rule 3 of CCR, 2004
Discharge of automobile cess effaces coverage of rule 6 of CCR, 2004
Penalty u/s 112(a) & (b) of Customs Act based on retracted statement unsustainable
Registration under ‘construction of a new residential complex’ doesn’t hold rendering of service under the same
Service tax is payable under ‘Information Technology Software Service’ as right to use software granted after 16/05/2008
Conditions for claiming benefit of exemption notification no. 52/2003 are to be strictly interpreted
No service tax liability on foreclosure charges collected by banks & NBFCs on premature termination of loans
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.
