Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
