Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Expenses charged to farmers for harvesting and transportation of sugarcane not liable to service tax
Demand to be calculated on cum-duty basis if excise duty not collected bonafidely
Person supplying main supply on principal-to-principal basis cannot be intermediary
Revenue needs to establish the smuggled nature of the goods
RCM on Works Contract Service not applicable to corporate assessee
Provisions of Rule 3(5)(B) of CCR, 2004 not attracted in case of a general provision
Notification No. 12/2003-S.T not specifies that goods have to necessarily be supplied under invoices
Rate of duty/ exemption prevailing at time of filing ex-bond bill of entry is available
Cenvat credit eligible on cab service wherein travel date is prior to 01.04.2011
Period of limitation u/s 11B doesn’t apply to refund claim filed for taxes paid under mistake
Penalty leviable could not exceed the amount for Compounding of Offence under GST Act
Refund claim u/r 5 of CCR, 2004 cannot be denied on the ground of no nexus between the input service and output service exported
Oil in bunker tanks in engine room of vessel is classifiable under CTH 8908
Customs broker doesn’t require to obtain certificate of bonafide exporter from any officer
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.
