Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
10% redemption fine & 5% penalty of value of goods is appropriate in case of imports violating Exim Policy Provisions
Cenvat Credit cannot be denied if duty is paid on finished goods even though it attract nil rate of duty or exempted
Applicability of transitional provisions CCR Rule 11(3) to both sub-rules 3(i) & 3(ii)
Interest eligible if service tax refund is not sanctioned within three months from filing date
Classification of service cannot be challenged at service recipient end
Service tax on execution of work of awarded tenders by appointing sub-contractor
Notification No. 17/09-ST is not service specific but is service provider specific
Demand not sustainable when Service Tax is already paid prior to its levy
Exemption notification gets effective only from date it got published in Official Gazette
Absolute confiscation of gold sustainable as appellant failed to prove that it was not smuggled
Security deposit is not governed by provisions of Section 27 of Customs Act
CESTAT allows refund/recredit of excess reversal of Cenvat Credit
Reassessment by Deputy Commissioner after clearance of goods for home consumption is bad in law
ICFAI entitled to Service Tax exemption on its educational programmes
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.
