Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
CESTAT upheld penalty against importer for using fake/forged BIS certificate
CENVAT Credit eligible on items of iron & steel used in maintenance of existing plant & machinery
Demand of Central Excise Duty cannot be sustained being time barred & in absence of any suppression by assessee
Continuous surveillance of client by customs broker is not mandate under regulation 10(n)
Exemption cannot be denied merely based on heading of Notification or Budget Speech not forming part of Notification
No penalty on confiscated gold bar in the presence of cogent evidence
Limitation not applies to Refund of PLA Balance
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.
