Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Refund of SAD paid via DEPB Scrip is available
Activity of ready-mix concrete doesn’t involve any service element
Penalty for belated filing of return not applicable to person not liable to pay service tax
Freight not includible in transaction value as sale take place at factory gate
Confirmation of penalty u/s 112 of Customs Act to non-importer is unsustainable
Rule 6 of CCR, 2004 doesn’t apply to waste produced during manufacturing process
Rejection of documents without verifying authenticity is against principle of natural justice
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
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.
