Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Cenvat credit is eligible in respect of 2% CVD paid under notification no. 12/2012-Cus
Duty drawback based on mis-declaration of goods rejected
CESTAT condones 1354 days delay in Appeal filing due to Mental Insanity
ITAT condones Delay in Appeal filing due to Death of Counsel
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
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.
