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 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
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
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.
