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 available against debit notes
Excise duty as finished goods not leviable on broken bottles of beverages
Period of limitation not applies to Service tax mistakenly paid
Application for alteration of title of shipping bills to advance authorization scheme allowed
Refund of unutilized Cenvat of inputs available under Cenvat Credit Rule 5
Limitation period invocable only when there is intention to evade tax
Assessing ‘fruit pulp’ based on sale price of ‘fruit juice’ unjustified
Cenvat Credit of Clean Energy Cess not available
Penalty u/s 112(b) of Customs Act, 1962 unsustainable in absence of sufficient evidence
Benefit under notification available even at later stage
Benefit of exemption notification no. 99/2011-Cus available on the basis of transhipment permit
Process of slitting jumbo rolls doesn’t amount to manufacture
Service tax not payable on service of outbound tour
Transitional credit being vested right cannot be taken away on procedural/ technical grounds
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.
