Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Confirmation of recovery of cost of recovery charges by Commissioner under regulations 5(2) and 6(1)(o) of Customs Area Regulations 2009 unsustainable
No Power Lies at the Behest of CBEC to Modify Scope of Exemption Notification issued by Central Government
Bland allegation of leviability of service tax without any substantiation is unsustainable
Cenvat Credit eligible on Computer Server & Housekeeping Services at office
No duty payable on WIP/semi-finished goods lying at time of de-bonding of EOU
For Mega Exemption notification word ‘building’ includes shop and flats
CESTAT directs Commissioner (Appeals) to decide considering SC judgement in case of Coal Handlers
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.
