Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Demand to pay NCCD after limitation period under Section 11AC not sustainable
Mere Detection of Contravention during Audit not sufficient to invoke extended period of Limitation
Service Tax Penalties not valid if no deliberate suppression of facts
Customs: CHA cannot be denied Section 28(6)(i) benefit if same allowed to company & its Managing Director
Customs Duty Exemption cannot be denied for procedural lapse
Penalty not imposable on Service Tax Paid before Issuance of SCN
Penalty u/s 144AA unsustainable as no evidences showing knowledge of fraud to appellant
No one-to-one requirement correlation to claim Cenvat Credit
No service tax on amount received as facility charges for electricity expenses
Refund hit by unjust enrichment if no documents produced to prove non-passing of incidence of Duty to Buyers
Appeal abates with effect from date of approval of resolution plan by NCLT
Adjudicating authority supposed to give details of methodology in stock taking
Providing blank LRs for passing of fraudulent cenvat credit- CESTAT upheld Penalty
Disposal of confiscated gold during Pendency of Appeal Violates Natural Justice Principle
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.
