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