Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
