Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Axe Universal Oil is a Ayurvedic product classifiable under Chapter 30
SCN cannot be issued Notice under Proviso to Section 73(1) of Finance Act if no Suppression of Facts
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
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.
