Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
