Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Ocean freight not subject to Service Tax under Business Auxiliary Services
Arbitrary valuation of goods not subjected to BIS specifications is invalid
C&F Agent Service is admissible input service under Cenvat Credit Rules
Adjudicating authority cannot review order of appellate authority in limited remand
Excise Act Limitation not Applicable to balance in PLA
No penalty for mis-declaration of origin of goods without any evidence of deliberate mis-declaration
No Excise Duty or Reversal of Cenvat Credit on Removal of Empty packaging
Duty demand by treating buyer’s premises as place of removal is unsustainable
Cenvat credit eligible on warranty service via third party on FOC basis
CESTAT allows 12% interest from date of encashment of Bank Guarantee till the date of refund
CESTAT deletes penalty which was imposed for denial of area based exemption
Exemption available unconditionally to notified goods imported from ASEAN countries
Setting aside order enhancing value, which was already accepted by the importer, unjustified
Mere conjecture to disassemble branded product not enough for duty recovery
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.
