Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CESTAT reduces penalty imposed on Chairman/MD for improper accounting of finished goods under Excise Law
No Service tax on Reimbursement of ‘Office Expenses’
Services for sports facilities owned by State not chargeable to service tax
Rule 6(3) of CCR, 2004 not applicable to electricity generated out of waste
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
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.
