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 fee paid to State Govt in respect of manufacture, import & sale of alcoholic liquor
CESTAT directs refund of Anti-Dumping Duty Paid After Validity of Notification
Simple Aluminium Plates’ classifiable under CTH 76061200
Cenvat Credit cannot be denied merely for Clerical/typographical error
Absolute confiscation not permissible for gold jewellery carried by an eligible passenger
Bagasse/Press Mud Generated during Sugar Manufacture not exempt from Excise Duty
Cenvat credit eligible even if input not arisen out of a process of manufacture
When sale is on FOR basis, place of removal will be buyer’s place
Refund cannot be rejected merely for non-submission of documents before adjudicating authority
CENVAT Credit cannot be denied on removal of goods from the place of removal up to customers place
Royalty provided & reversed subsequently not includible in Transaction Value
Cenvat credit admissible on ECIS services for modernization & renovation of existing factory
Section 11 can be invoked only when demand proposed to be adjusted reached finality
Service Tax not leviable if Total Receipt was below Threshold limit
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.
