Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Commission on Sales cannot be treated as Advertising Agency Service Income
Services provided by GTA not classified as ‘Clearing & Forwarding Agency’ service
Cenvat credit of CVD paid by debit in SFIS scrip – CESTAT directs re-adjudication
Department cannot demand service tax again if same already been paid on behalf of appellant
CA Certificate cannot be brushed aside merely for non-liking of authorities
No service tax on Software activation charges under BAS
SSI Exemption cannot be denied for Trademark Registration in Family Members/Partners Name
Order of Lower Rate of Duty on breach of section 9D of Central Excise Act quashed
CESTAT dismisses appeal against Commissioner (Appeals) order rejecting application filed by appellant for rectification of mistake in earlier order
Sikko Sol not used in Automobile not classifiable under 2710 12 13
‘Consideration’ defined under Indian contract Act is different from Finance Act
In revenue neutral situation, demand has to be treated as time-barred
Demand based on audit without any further investigation is liable to be set aside
Extended period of limitation not available in revenue neutral situation
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.
