Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Customs: No section 114AA penalty if Assessee not provided False Information deliberately
Exemption under Notification No.12/2012-CE also applicable to Sub-Contractors
Mere possession of Foreign marking gold cannot be treated as smuggled without corroborative evidence
Demand order against Clandestine removal of Zafrani Zarda and Gutkha was set aside on basis of Lack of Evidence
Departmental Circular could not run contrary to Judicial Pronouncements: CESTAT
Reversal of Cenvat credit amounts to non-taking of credit on inputs
No service Tax on Transport Service not provided by Goods Transport Agency
Packing & salvaging activities cannot be treated as Manpower Recruitment Services
Duty demand u/r 17H of Central Excise Rules merely for clearance after 6 months unsustainable
CESTAT upheld penalty on cenvat credit availed on input service used for manufacture of exempted goods
Section 27A of Customs mandates liability of interest for delay in sanction of refund beyond 3 months from date of claim
CENVAT credit eligible on goods used for manufacturing of BMD Vehicles & Storage Tank which are must for preparing Bulk Explosive
No Service Tax on Ocean Freight if appellant paid custom duty on CIF
Cenvat credit eligible on input & packaging materials used for testing products
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.
