Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
CENVAT Credit eligible on ECIS for Modernization/Renovation/Repair of Existing Factory
Section 11B of Central Excise Act not governs the grant of refund claims on account of finalization of provisional assessment
Post import services was not a condition of sale in case the service contract had been closed prior to placing of order
Service Tax not payable on Notional Interest on Refundable Security Deposit
Sale of Goods by Importer to Another not Legally Prohibited: CESTAT quashes Penalty
No Service Tax on Construction Services prior to 1st July 2010
Spent Acid is not an exempted good so Rule 6(3) of CENVAT Credit Rules, 2004 not applicable
Interest on Refund of excise duty amount Deposited During Investigation allowable from the date of deposit @ of 12%
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.
