Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Imposition of penalty u/s 112(a) on customs broker unjustified once KYC of importer is undisputed
Department cannot raise demand without examining reversal of Cenvat credit & calculating proportional credit
No need to rely on website & Wikipedia for meaning, when test reports of product by laboratories are available
Bar of Cenvat credit lapse not applies to conditional exemption – Rule 11(3)
Treating Advance Amount as Security Deposit – Invocation of extended period of limitation valid
Section 114A penalty attracted only to person who is liable to pay custom duty or interest U/s. 28
Demand for Cenvat credit cannot be raised based on bald SCN
Cenvat credit cannot be denied for use of prime quality materials for manufacture of final products
Redemption Fine cannot be demanded merely for issue of PSI certificate by Branch Office
Verizon India eligible for refund of Cenvat on Services to Verizon USA rendered as principal service provider
CESTAT allows Cenvat Credit of Input Services used for Removal & Disposal of Fly Ash
Trading of SIM Cards & Recharge Coupons not amounts to providing BAS
Refund claim not to be filed for suo motu credit of Cenvat reversed earlier
No service tax for brand endorsement during IPL as the same was not “business support service”
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.
