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 cannot be denied by stating that name of Original Importer is too Technical
An activity between only 2 parties cannot be treated as intermediary service
Refund on Extra Duty Deposit should be automatic under Customs Act
Customs Broker License cannot be revoked if SCN not issued within 90 days of receipt of offence report
CENVAT Credit allowable on Inputs used in production of electricity supplied Free of Cost to Sister Unit
Interest on Custom duty Refund allowable from deposit date to refund date
Ultimate use of imported goods cannot be criteria for deciding valuation
Section 35FF provide interest from date of deposit till the date of refund
No penalty on clearing agent for mere introducing actual importer with IEC holder
No Duty Exemption if Slum Sale Agreement made only to extend benefit of Exemption beyond 10 years
Duty demand based on assumption and presumption not permissible
CESTAT disallowed Interest on Refund of Amount towards Pre-deposit
Deduction of Discount from transaction value – CESTAT allows provisional assessment
Payment of pre-deposit by debiting electronic credit ledger not allowable
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.
