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 eligible against debit note

Taxability of service of Foreign entities could not determine without test of Taxation of Service Rules

CESTAT: Demand of duty of Rs. 163 Crore based on assumptions is not permissible

Router Line Cards classifiable under CTI 8517 70 90

Service tax cannot be levied in India when whole of service provided outside India

Capital goods under para. 09.08 of FTP includes furniture used indirectly for manufacture

Service tax not leviable on premium charged due to interest restructuring

Customs broker liable for the act of employees

Cenvat Credit not admissible on insurance services pertaining to family members of employees

Service Tax exemption under SEZ Act cannot be denied for procedural infirmities

Explanation widening scope of provision will have prospective effect

Cenvat credit eligible on tower, tower material & pre-fabricated buildings/shelters

Penalty under Section 11AC of excise Act cannot be imposed mechanically

No Unjust Enrichment when Service Tax Refund Claim was Time Barred
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.
