Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Service Tax Refund cannot be denied to SEZ unit for mere non-inclusion of service in approved list
Cenvat credit cannot be denied merely for availment on photo copies of invoices
Classification of imported ‘yaravita zintrac (zinc oxide suspension concentrate)’
Non fulfillment of satisfactory, condition mars the revision of assessable value
Clandestine removal charge, on incomplete/ inconsistent record, unsustainable
Customs: Section 61(1) not provide for use of goods in manufacture
Excise duty not payable on TCS collected from buyer of scrap
Butadiene is nothing but olefin & classifiable under CTH 390290000
No Recovery from sanctioned refund when Assessee already paid pre-deposit of 7.5% or 10%
Penalty not leviable in absence of deliberate misdeclaration
Limitation period on CENVAT Refund claim –CESTAT direct Appellant to submit relevant documents to original authority
CESTAT allows refund of CVD & SAD paid during GST regime for import made pre June 2017
No Service Tax leviable on cleaning services provided to non-commercial building or premises
In case of conflict between a contract and law, the Law prevails
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.
