Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Cenvat credit admissible even if windmill is not located inside factory premises
Cenvat credit eligible on steel items used to set up Sponge Iron Plant for manufacture of final products
SCN demanding duty not sustainable if it not contains reasons of demand
Demand of service tax on cost sharing agreement unsustainable
Proportionate credits of input services are distributable to contract manufacturing units
Matter remanded to re-look non-imposition of penalty u/s 114
Service of construction of school/ hospital building to Charitable Institutions/ trust is exempt from service tax
Refund of credit eligible u/s 142(6)(a) of CGST Act in case of procedural aberration
Presumption of smuggled goods without evincing illicit trafficking is incorrect
Disputed Cenvat Credit claim of Assessee cannot be denied by mechanically invoking 6% Rule
Period of limitation doesn’t apply to refund claim of amount reversed under protest
Service relating to power transmission exempted from service tax
Rejection of transaction value without evidence proving reason influencing price is unjustified
Suspension of Custom Broker License lifted on lapse of significant time
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.
