Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Delay of decade in proceeding makes entire proceeding vitiated
Earlier decision of co-ordinate jurisdiction cannot be rendered per incuriam
Mediator service not liable to service tax as management consultancy service
Revenue cannot allege switching of samples without proper evidence
Benefit given to importer as dept failed to substantiate allegation of undervaluation
Cenvat credit available on service tax paid on modernization/renovation/repairs of factory
No service tax on composite works contract services before 1.6.2007
No Limitation on Refund of Personal Ledger Accounts (PLA) deposit
No penalty for Non-deposit of Service Tax under RCM due to Oversight
Input arisen out of manufacture process or not is irrelevant for claiming Cenvat Credit
Excise duty cannot be demanded for clandestine removal based on third party evidence
Non reporting of change in constitution by Customs Broker – CESTAT upheld Penalty
CESTAT recommends Contempt proceeding for issue of SCN after passing of final order
Waiver of pre-deposit is not tenable on account of financial inability
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.
