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