Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Unjust Enrichment not Applicable to Pre-Deposit Refund
Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded
Limitation Cannot start to run unless right to receive a claim or refund crystallized
Revenue department cannot pass a demand order beyond the scope of SCN
Manufacturing exporters has little scope for utilization of accumulated CENVAT credit
Adjudicating authority can exercise discretion for provisional release of seized goods
Absence of segregation of credit taken on ‘Input Services’ would restrict application of correct ratio as per CENVAT Credit Rules.
Depreciation allowable up to the date of payment of import duty
Branch in any other country, treated as ‘separate person’, Service tax not payable in India
Exemption Notification No. 29/89-C.E. dtd. 01.03.1989 applies only to Kerosene
CESTAT explains Section 11BB provisions related to Interest on delayed refunds
CESTAT upheld penalty for issue of Invoices without Movement of Goods
No Penalty & Confiscation for mere Clerical Error in filling Bill of Entry
No penalty under Rule 26 of Central Excise Rules, 2002 if goods were supplied with invoice
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.
