Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
No compounded levy scheme on manually packed tin packing machine
No penalty under Rule 26 of Central Excise Rule if appellant not involved in clandestine production/removal
Penalty u/s 112(a) imposed on customs broker as importer of undeclared/ undervalued goods not traceable
Excise Duty: Losses up to 1% allowed without detailed Scrutiny
CESTAT allows CENVAT credit on MS items used for fabricating & installing plant
Taxable services rendered for transmission of electricity are exempt
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.
