Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Transportation cost collected in addition to price of goods & shown separately in invoice not to be included in assessable value
Duty cannot be demanded on issues not forming part of SCN & in absence of evidence
Reverse charge not applicable as supply of ISO tankers by foreign supplier amounts to deemed sale
No Service Tax liability on intermediary for sale of space/time for media agency on commission basis
Reasons should be recorded when Central Government opines non-imposition of anti-dumping duty and designated authority recommends imposition
After 30.06.2017 Cenvat credit arising out of legacy shall be refunded to assessee in cash
Assessee eligible for refund of Amount Pre-Deposited During Investigation & Not Adjusted under SVLDRS
No Service Tax liability can be imposed on Builder on cancellation of booking by flat buyer
Date of service and not dispatch is to be considered for period of limitation
Charges of Computer-to-Computer Linkage, Commission on Public Issue not leviable to service tax
Benefit of notification no. 67/95-CE available as additional premise is extension of factory
Service tax not leviable on construction service to Jawaharlal Nehru National Urban Renewal Mission
Interest liability is appended on confirmation of differential duty
Cenvat credit of service tax paid during setting up of factory is duly available
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.
