Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Cenvat Credit eligible on inputs used in manufacturing of trial batches of medicament
Revenue Department has discretion to allow/disallow redemption of prohibited hazardous waste
Interest payable u/s 35FF as pre-deposit amount not refunded within prescribed limit
Refund u/r 5 of CCR, 2004 admissible as services provided are not intermediary service
Refund rejected in absence of proof of availability of credit amount till debit of claim amount
Order unsustainable as passed without considering relevant evidence
No Penalty leviable merely on basis of Speculations
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
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.
