Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Cenvat credit not deniable as services settled to be eligible input service
Revocation of customs broker licence justified on failure to verify correctness of documents
No excise duty chargeable on scrap of pipes generated during repair/ maintenance of pipes
Portable Solar Home Electric Light – HANS 300 & HANS 150 are solar power based device
Process of injecting raw-materials into aerosol cans doesn’t amount to manufacture
Goods imported in violation of ITC(HS) Import policy and also undervalued are liable to confiscation
Penalty u/s 112 against steamer agent unsustainable as relevant confiscation and duty liability set aside
No Service Tax can be levied on take-away/parcel food from restaurants
Denial of refund treating service as not export service unjustified as service tax not demanded on output service by denying export status
Redemption of prohibited goods in lieu of absolute confiscation granted as policy was amendment at shipment time
Demand under rule 6(3)(i) of CCR, 2004 unsustainable as duty already paid on clearance value
Interest free advance by foreign exporter for expansion not includible in value of goods supplied to India
Interest on refund of pre-deposit @6% duly entitled from date of deposit when demand set aside
Freight for delivering goods to buyer premises not includible in assessable value
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.
