Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
No wilful mis-statement or suppression of facts in case capital gains tax was paid on profit/compensation received
Rejection of transaction value in absence of contemporaneous import is unsustainable
Undue export benefit allegation based on corroborated statements not sustainable
Blending, bottling & packing not taxable under ‘Business Auxiliary Service’
Extended period not invocable in absence of deliberate suppression of facts
Service tax demand relying only on income tax returns; P&L account and balance sheet is unsustainable
Mismatch in Form 26AS & ST-3: No short payment if service tax was paid in next financial year
Refund Claim debit against Credit before Adjudication is Sufficient Compliance
Not following order of HC or SC amounts to rectifiable mistake/error
Extended period cannot be invoked if divergent views exist even if ultimately Revenue view prevails
Refractory bricks used for re-lining of furnace are eligible for EPCG scheme
Allegation of clandestine removal without corroborative evidence is unsustainable
Rejection of request for conversion of free shipping bills to advance authorization scheme shipping bills not justified: CESTAT
Burden of proof lies on revenue for classifying goods under different heading
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.
