Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Service Tax not payable on assistance rendered to farmers in auctioning their agricultural produce
Mere Third parties’ records cannot be basis for clandestine removal
CENVAT credit allowed on Service Tax paid during GST regime under RCM on import of services
Unexplained Gold Bar with Foreign Marking liable for Absolute Confiscation
No Service Tax on amount recovered as charges for breach of contractual terms
Composition Scheme cannot be denied merely for discharge of service tax under different Head prior to 01.06.2007
Pre-deposit refund cannot be denied for payment under excise Duty instead of Service Tax
Value of deemed export is to be included for computing (FOB) value of exports
CHA Not Responsible For export of prohibited goods If No Reason to Doubt Malpractice
No Service Tax on Compensation for cancellation of Coal Block Allotment
Service Tax not payable on Notice pay mentioned in employment contract
Activity of repacking amounts to manufacture
In absence of Cross Examination, statements used against appellants has to be discarded
In absence of corroboration, test of cross-examination is of essence – Section 138B – Customs
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.
