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 of free supply not includible in gross amount charged for levy of service tax
Department not allowed to take different stand as principles laid down in previous case already accepted
Service tax not payable on additional incentive received by dealer for meeting certain targets
Penalty u/s 114 of Customs Act not leviable on CHA for non-assurance of correct classification of goods
Responsibility under regulation 10(n) doesn’t mandate customs broker to keep continuous surveillance on client
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
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.
