Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
