Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Pre-Shipment Inspection Certificate is to be furnished at the Time of Clearance of Goods by Importer
Customs: Confiscation of goods & penalty not valid if based on mere Adduced statement
Subsidiary & its parent company located in different taxable territories are distinct entities
Appeal cannot be dismissed for mere withdrawal of SVLDRS Application
CESTAT Allows Refund of unutilized cenvat credit of EC. & SHEC on 30/06/2017
Nexus between input and output service not required for claiming refund u/s 5 of CCR, 2004
CENVAT Credit based on incomplete debit note is not eligible
If classification proposed by Revenue is incorrect, than classification declared by appellants cannot be disturbed
Policy Administration Charges leviable to service tax w.e.f. 01.05.2011
Principal manufacturer allowed to distribute cenvat of service tax to Contract Manufacturing Unit
Period of limitation u/s. 27(1B) of Customs Act not apply when duty was paid under protest
Penalty not leviable for bona fide non-payment of tax
Excise or service tax leviability on activity relating to construction of greenhouse needs fresh adjudication
Mis-declaring nature of goods in bill of entry renders revocation of authorized courier registration
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.
