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 leviable if Total Receipt was below Threshold limit
Central Excise Duty not exempt on ‘Module Mounting Structures’
Customs Broker’s Licence cannot be cancelled merely based on DGARM report
Refund cannot be rejected merely for limitation if last day to apply was Public Holiday
Incentive received for using CRS Developer is not subject to service tax
Penalty not imposable when CESTAT already decided issue in favour of Appellant
SAD refund admissible even if VAT/Sales Tax rate is lower than rate of SAD or nil
Refund amount credited to Consumer Welfare Fund, on failure to discharge burden of unjust enrichment
Liquidated damages, received under any contract, not liable to service tax
CESTAT upheld admissibility of CA certificate along with original sale invoice- Allows SAD Refund
CA Certificate of Stock valuation cannot be ignored without any reliable contra evidence
Central Excise Officer empowered to adjust only unpaid adjudicated dues
4G mobile towers are movable in nature & eligible for CENVAT credit
Services to Foreign client in India not amounts to intermediary service if not related to import or sale of goods
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.
