Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Cenvat Credit eligible on Parts for efficient functioning of Machine for Manufacturing
Interest payable by department on refund of seized currency
Rule 5 of Cenvat Credit Rules – Refund of credit if it is not possible to utilize credit
Charge of double benefit will sustain only when assessee claims refund and utilise it for payment of duty
Once assessment of shipping bill has attained finality, classification of goods cannot be subsequently questioned
Rejection of transaction value without evidence on record is untenable
Activity of project developer not leviable to service tax under category ‘Real Estate Agent’
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.
