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

Demand under Pan Masala Packing Machines Rules unsustainable as number of machines remained same after replacement

Customs broker cannot be held liable for undervaluation of exported goods

No service tax on sharing of revenues in any joint venture between two entities or persons

Reverse charge not applicable on bank charges paid towards foreign currency transaction

Service Tax on fixed contracted amount given to theater owner by distributor

Refund to SEZ cannot be denied for approval of input services by approval committee

CESTAT discuses Restrictions by MEA on vessel imported for breaking purpose

Service Tax on arrangement between theater owner and Film distributor

CESTAT directs Adjudicating Authority to pass a speaking order

Conversion of free shipping bills to Advance Authorization allowable on satisfying circular 36/2010 conditions

Coal transported from pitheads of mines to railway sidings is not mining service

No Penalty u/s 11A (4) of Central Excise Act in Absence of Tax Evasion

Contract entered after 01.03.2015 are not eligible for exemption u/s 102 of the Finance Act, 1994

Order not clarifying on the fundamental charge is liable to be set aside
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.
