Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Evidence for allegation of goods being smuggled in nature lays on revenue
Cenvat credit of service tax paid on outward GTA service – CESTAT directs Commissioner (Appeals) to decide afresh
No penalty if Service Tax demand along with interest paid before issue of SCN
Service Tax exempt on Canteen maintained in a Factory
Coverage and taxability of foreign agent service needs proper examination
Service tax cannot be demanded on installation activity when excise levied on entire value of supply of machinery
Refund on input services like club service, AC restaurant service, mandap keeper services etc. allowed
Penalty u/s 112(a) of Customs Act reduced as appellant behaved in good faith
Cenvat Credit eligible on duty paid on import through utilization of DEPB scrips
CESTAT removes condition of testing in VRDE for release of vehicle complying stipulations for operation & running on Indian roads
Refund of cenvat credit on Business Services and Club Membership was allowable without having nexus between Input and Output Services
Demand based on the statement which was not allowed to be cross-examined is unjustified
Service provided to Gujarat Energy Transmission Corporation Ltd. is exempt from service tax
Reversal of credit not required while clearance of waste and scrap
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.
