Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Cenvat Credit on input services allowed if used in the course of furtherance of business
Cenvat Credit not eligible on Sales commission: CESTAT Bangalore
Cenvat credit on input services received in SEZ unit available
Rejection of refund on flimsy grounds would defeat purpose of rebate schemes
Excise not payable on freight paid towards transportation of goods from place of removal to buyer’s premises
Antecedents of an importers cannot be evidence for undervaluation of goods
Service tax demand based on TDS/ 26AS is unsustainable in law
Onus is on Revenue to establish that alleged goods are received in clandestine manner
Seized goods can be released on provisional basis inspite of pending adjudication proceedings
Allegation of amount collected as service tax should be supported by corroborative evidence
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.
