Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Office memorandum set aside for reconsideration of recommendation for imposition of anti-dumping duty
Penalty under Rule 26 cannot be imposed for issuance of bogus LRs prior to 01.04.2007
Reversal of proportionate Cenvat credit in respect of exempted goods – CESTAT directs readjudication
Cenvat credit eligible on Materials for making Foundation of Machineries in factory premises
Mere non-payment of tax or non-discharge of liability does not suffice ingredients for invoking extended period
Refund of mistakenly paid service tax granted as incidence of tax not passed on
100% penalty not imposable as duty along with interest & 25% penalty paid within 30 days of order
No service tax on commission received from foreign entity in convertible foreign exchange
Service Tax Refund admissible on Pipeline installed partly in SEZ partly outside
No service tax on discount allowed to dealer by Vehicle Manufacturer
No unjust enrichment on credit accumulation during Excise Law Regime
CESTAT cannot grant reliefs extraneous to adjudication
CESTAT orders re-adjudication of CENVAT Credit issue decided by authorities under Old Theory
Proviso to Rule 4(1) of CENVAT Credit Rules, 2004 has prospective effect
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.
