Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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”
No custom duty recovery on import of aircrafts in absence of findings by Competent Authority
Activity of digital offset & offset printing amounts to manufacture – Service Tax not payable
Service tax cannot be demanded on correct availment of abatement and for discharging the tax liability for ‘Installation of thermal insulation’ under ‘Works Contract Service’
Mere wrong classification doesn’t amount to mis-declaration/ mis-statement
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.
