Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
CENVAT Credit eligible on Insurance Services incurred for Employee
Cenvat credit allowed to member on expense bill in the name of Association
Initiation of proceedings untenable as duty with interest paid before notice
Interest payable if pre-deposit not refunded within 3 months
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
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.
