Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Allegation of clandestine removal not sustainable merely for high consumption of electricity
Service tax not payable on exempt services declared under IDS
Service Tax not leviable on fees paid to State Govt in respect of manufacture, import & sale of alcoholic liquor
Mere non cancellation of Registration under Companies Act not means continuing of business activity
Central Excise duty not leviable on CO2 manufactured during beer manufacturing process
Loading & Transportation of coal Service cannot be classified as ‘mining services’
No Service Tax on Maintenance deposit collected by builder & Transferred to society on formation without utilisation
Sampling of Imported Toys cannot be avoided for Difficulties, or commercial detriment
Cenvat credit eligible on Factory Garden Services to Comply with Pollution Regulations
Proportionate reversal of Cenvat credit cannot be objected for mere non-filing of declaration
Courier Services for Export of Goods eligible for Cenvat Credit
Service Tax not payable on Toll Collection on behalf of NHAI
CBIC Policy decision cannot run contrary to Court Judgment to Deny Refund of Cess
Cenvat credit on outward transport eligible if place of removal is premises of the buyer
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.
