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 cannot be denied without discussing nature & use of services in factory
Spare parts & lubricants used in provision of authorized service station service not includible in gross value
Time limit applicable for demand of customs duty also applies to recovery
Imposition of penalty on the basis of mathematical variation is unsustainable
CESTAT allows CENVAT credit on Broadcasting services to Kellogg India
No Service Tax exemption on Computer Education Service under Vocational Training
CESTAT allows CENVAT Credits to Appellant for input services availed by branch office
Export obligation discharge certificate (EODC) – CESTAT allows extended period to fulfill export obligation
Charges of clandestine removal needs to be substantiated by evidence
Hotel accommodation service used by employee is an eligible input service for availment of Credit
Micronutrients are classifiable under chapter heading 3105
Confessional statement of other person cannot be base for clandestine removal
Alloy Steel Forging requiring further operation to be used as Rings for Bearing is classifiable under 7326
Liability to pay penalty u/s 77 when assessee failed to register and file ST-3 Returns within prescribed 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.
