Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Penalty u/s 114AA leviable due to unauthorized modification/ alteration in shipping bill
Medicament supplies to institutional buyers/ government hospital to be valued u/s 4 of Central Excise Act
Admissibility of credit can be questioned to Input Service Distributor and not receiver
Services provided by co-developer to the joint venture is not Business Support Service
Services resulting into process amounting to manufacture of goods is exempted from service tax
Relevant date for refund of services availed will be challans showing date of payment within one year
Provisions of rule 6(3) of CCR doesn’t apply in case of by-products
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.
