Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Import of urea through STC, MMTC and Indian Potash Limited is permissible as per ITC (HS) Policy 2009-2015
Imposition of penalty without opportunity of being heard cannot be sustained
Goods released as department failed to prove the smuggled nature of goods
Cenvat Credit not eligible on Rent-a-Cab service if Assessee not in business of renting vehicles
Interest not payable In absence of condition precedent in Section 11AA of Central Excise Act, 1944
Penalty cannot be imposed under Rules 26 of Central Excise Rules, 2002 on employee of Company
Duty demand on test production is unsustainable in law
CESTAT confirms Composite Penalty When Charges pertain to period prior to and after introduction of Section 11 AC of Central Excise Act
Order passed without examining main part of input service definition is non-speaking
Goods liable for confiscation can be released on payment of redemption fine
Re-import of rejected goods treatable as free import as identity and genuineness of export established
Cenvat Credit cannot be denied merely because zonal offices are situated separately
Service tax refund cannot be denied on cancellation of booking of flats
Service Tax not payable on NSDL/CSDL charges recovered by broker from client
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.
