Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Revocation of customs broker license unreasonable in absence of violation of Regulation 10(a), 10(d) & 10(n)
Recovery based on erroneous refund unsustainable as adjudication taken place u/s. 11B of Central Excise Act
Modification of ‘Product under Consideration’ to ‘Saturated Fatty Alcohol’ allowed
Commissioner (A) not empowered to issue notice u/s 73(1) of the Finance Act
No limitation on refund of Transitional credit under Section 142 of CGST Act
In absence of evidence amount collected should be treated as inclusive of Service Tax
CESTAT allows Cenvat Credit on Advertisement & Sales Promotion Services to Dabur India
Service tax on amount recoverable from trainees for Notice Pay- CESTAT directs re-adjudication
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
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.
