Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Foreign Currency in excess of permissible limit liable for confiscation
Erection, Commissioning & Installation Services covers pure service contracts only
Cenvat Credit of Service Tax eligible on the basis of Debit Notes containing all details of Tax Invoice
Factum of actual payment of price in terms of addendum cannot be ignored while determining value of vessel
B&D spares of Interceptor Boats to Cost Guard eligible for exemption Notification No. 12/2012-Cust
Enhanced value for imports cannot be adopted merely based on acceptance by importer
CESTAT upheld absolute confiscation of smuggled gold bars
CESTAT allows Refund claim of unutilised CENVAT Credit of Pre-GST regime
Cenvat credit admissible on GTA services from place of removal upto 1.4.2008
No duty escapement in clearance of good by Job worker at value fixed by TISCO
Transport charges cannot be included in valuation for mining services
CESTAT condones delay of 2644 days in filing appeal by sick unit before BIFR under SICA
Concessional rate benefit of 2.5% basic customs duty available on import of power tillers
Service tax payable on revenue realized and not on revenue recognized
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.
