Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Demand unsustainable in absence of DGCA finding of any violation of undertaking to use of aircraft for non-scheduled (passenger) service
Service tax not leviable when exclusive license to use trademark is granted
Excise duty on iron ore fines generated during the process of screening of coal
Representation by domestic industries binds Govt to disclose reasons for not Imposing Anti Dumping Duty
Exemption from payment of BCD available on import of Colour data projectors
Imported Wap was entitled to an exemption from Basic Customs Duty
CESTAT allows Cenvat Credit on Group Mediclaim Policy
Clandestine clearance of goods is a serious charge & cannot be made on presumptions
No Absolute Confiscation or Re-Export of Goods cleared for Domestic Consumption
Registration of premises not prerequisite for claiming refund u/r 5 of CCR, 2004
‘Maha Pasand Jarda Scented Tobacco’ is chewing tobacco and not jarda scented tobacco
Voluntary deposit made during investigation & appropriated against demand cannot be treated as pre-deposit & thus cannot be refunded
Excise duty not chargeable under ‘Compounded Levy Scheme’ for the period during which machine remains inoperative
Cenvat credit eligible on HR Sheets/Coils & welding electrodes used for lining & Maintenance of plant
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.
