Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Service tax in case of clinical establishment providing health care services is exempted
Gold Balas being gold ornaments are directed to be released as possession of gold is not an offence
No Co-relation Required to Claim Service Tax Refund when all business were of export only
Penalty not imposable for Non-obtainment of NOC from Drug Inspector for free to export Drugs
MEIS claimed on goods of foreign origin – CESTAT reduces Redemption fine & Penalty
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.
