Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Modvat Credit eligible on Steel plates & MS channels used in fabrication of chimney
No service tax on stability studies & technical testing & analysis of new drugs
No evidence that LOP terms are violated; demand unsustained
No time limit is prescribed under GST transition provision of Section 142(9)(b)
No limitation period for refund claim on duty paid twice on import Bill of Entry
CESTAT imposes Rs. 10 lakhs cost on appellant for abuse of process
Cenvat credit not available on services used for CSR
Penalty u/s 114 leviable on CHA for mis-declaring goods
Time limit u/s 11B doesn’t apply to refund of mistakenly paid tax
Cenvat credit eligible on Steel items used in setting up of sponge iron kiln
CESTAT allows Transfer of CENVAT Credit to amalgamated entities
Cess credit refund cannot be denied for non-utilisation prior to GST regime
No Service Tax payable on liquidated damages received in the nature of penalty
Cenvat credit on goods lying outside factory can be claimed after taking inside
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.
