Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
No Unjust enrichment if assessee not received the amount from buyers
No limitation on claim of service tax refund under transitional GST provisions
CENVAT credits eligible on Welding Electrodes & D.A. Gas used in repair/maintenance of plant
CENVAT of service tax paid on premium for medical insurance of employees is eligible
CENVAT of steel items used for setting up of coal washery plant eligible
Used Mild Steel (MS) plates classified as ‘waste and scrap’
Rule 6 doesn’t apply when cenvat of only inputs used for manufacture of dutiable goods is availed
Liability u/s 66A unsustainable as service provider and receiver are overseas entities
Goods are not confiscatable u/s 111(d) of Customs Act can be held to be not prohibited
CVD Refund cannot be claimed after 10 years of adjudication/assessment
No service tax on printing of advertisement content on PVC Material as it amounted to ‘Manufacture’
Section 111(o) of Customs Act, 1962 becomes inapplicable once duty is recovered
Confiscation of already exported goods not possible: CESTAT Hyderabad
Loading and unloading covered as GTA and not Cargo Handling Services
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.
