Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
