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 explains Rule 3(5B)- Cenvat credit Reversal for provision for slow moving inventory
Boats imported for Tourism are Excursion Boats & classifiable under CTH 8901
Camp Mobilisation/Demobilisation/Establishment cannot be treated As ‘Survey & Exploration of Mineral’
Mere short payment of duty not sufficient to invoke extended period
Taxability of Reimbursement of expenses under Service tax and GST
Interest on Refund of Excess Duty Paid cannot be rejected
Limitation not applicable to Service Tax refund in the nature of revenue deposit
Cenvat Credit eligible on Service Tax paid on Deposit Insurance Service
Classification of inkjet printer’ and ‘ink-jet printing machine’
Central Excise: Adjustment cannot be exercised for demand of tax/interest/penalty which is sub-judice
Value of Scrap generated after Manufacture not Includable in Assessable Value
Mere note in balance sheet not alter legal status of independent entity of companies
Custom broker mandatorily needs to verify credentials of importers
Allegation of suppression cannot be alleged in case concerned officer had de-bonded the unit
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.
