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 by foreign entity will not fall under definition of ‘Telecommunication Service’
Substantial evidence needed to prove allegation of non-re-warehousing of goods
Penal Provisions/Confiscation cannot be invoked for Enhancement of Value on Voluntary Statement
Service Tax not applicable on Reimbursement of Electricity Charges
CESTAT allows Refund of Penalty
Cenvat Credit eligible on Sales Commission to Manufacturer
CESTAT allows refund of service tax paid upfront amount on long term lease of industrial lands
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
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.
