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