Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
DGFT Clarification prevails over allegation by Customs Department
Appellant refrained from filing refund claim by CBIC circular till SC verdict – Period till SC verdict not includible in limitation
CENVAT credit cannot be denied for mere mention of Individual name after company name
Service Tax not payable on refundable security deposits from customers
No duty leviable in absence of corroborative evidence on allegation of Clandestine manufacture and removal of Finished Goods
No allegation/ evidence demonstrates violation of regulation 10(n) of Customs Broker Licencing Regulations, 2018
No Service Tax on Security Deposit From Customers for Share Trading
Custom Broker License cannot be revoked if genuineness of exporters have been established
Refund claim cannot be rejected as time-barred considering date of re-submission of refund claim
Interest amount not held as payable under SVLDR Scheme is to be refunded back
Duty not payable on scrap not generated from manufacturing process or cenvatable input/ capital goods
Re-examining the issuing authority unnecessary as duty demand not contested
Cenvat Credit to purchaser cannot be denied on mere allegation of non-existence of seller
CESTAT reduces Redemption Fine and Penalty as classification was not conclusive
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.
