Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.

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

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
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.
