Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
No Penalty If Cause of Action Itself Does Not Survive
Expenses reimbursed to CA Firm not subject to Service Tax
Service Tax on of loading, unloading and transportation of coal from coalface to railway siding
Service Tax refund claim filed after GST introduction not hit by limitation
Customs: Section 111 & 112 attracted only when goods are improperly imported
CENVAT Credit eligible on construction & works contract for repair/renovation of existing factory
CESTAT imposes penalty for Sale of Gas Cylinder without scrapping as per Gas Cylinder Rules, 2004
Refund cannot be rejected for mere not opting of provisional assessment
In absence of specific allegation & proof extended limitation period cannot be invoked
Penalty cannot be imposed by Corrigendum to Original Order
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.
