Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Appeal not required to be filed for Refund of Duty paid based on mere letter from Department
Interest eligible on refund of excess reversal of cenvat credit if not sanctioned within 3 Months of application
CENVAT credit eligible on Freight, if included in assessable value & not separately charged
Lower IGST rate benefit available to fire sprinklers
Demand of service tax unsustainable as services brought to taxable net after relevant period
Provisional release granted to dry dates being perishable goods
Exemption from additional duties of customs available to hard disk drives
‘Welding electrodes’ eligible for MODVAT credit
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
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.
