Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Order not clarifying on the fundamental charge is liable to be set aside
Refund claim granted based on CA certificate
Country of Origin Certificate not required to be submitted if Bill of Entry contains country of Origin
No duty demand in absence of mala fide intention to send semi-finished product to hired premises
Late fee on filing new Bill of Entry as old Bill of Entry got purged is unsustainable
Fraudulent import of old cars as new cars- Cestat Reduces penalty to 10%
Irregular CENVAT Credit availment cannot be alleged without any evidence & merely based on statements of transporters
CESTAT allows Interest on delayed Sanction of Refund Claim under Rule 5 of CCR
CESTAT Allows Plea for Change of Classification in Globus Infocomm Case
Duty passed on via supplementary invoice is eligible as cenvat credit
Cenvat eligible on insurance premium paid for group insurance of employees opting under VSS
No SSI Exemption on Manufacture of Power Driven Pumps without BIS & ISI Certification
Classification of Custom made silos based on purchase orders placed by customers
Value should firstly be determined as per value of contemporaneous imports of identical goods
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.
