Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
