Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Forgery should be proved by clear & cogent evidence: CESTAT sets aside Penalty
Penalty leviable for Misclassification of Goods with malafide intentions
Seafarer’s recruitment service provider is not an intermediary
Duty equal to cenvat credit availed not payable on capital goods cleared after put to use
Pending government dues cannot be recovered from property leased to assessee
Duty demand due to clandestine removal doesn’t sustain in absence of independent & tangible evidence
Service tax demand merely based on TDS/26AS statement is unsustainable
Rule 6 (3) of CCR, 2004: Revenue cannot choose one of options and force it upon assessee
Service tax cannot be levied under RCM for letting out of residential property by Director to Company
Cenvat credit on rejected goods available as inputs
Ownership of goods post let export order is with importer: CESTAT
Re-determination of value, without any case of mis-declaration & undervaluation, not maintainable
Cenvat Credit on capital goods eligible when finished goods are dutiable under Central Excise
Cenvat credit of service tax paid under RCM eligible to manufacturer
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.
