Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CESTAT allows two day delay in filing appeal due to calculation error
Assessee entitled to claim refund of service tax paid under RCM after 30.06.2017
Preparation of fake TR-6 challans of Custom Duty Payment- CESTAT upheld Penalties
No prohibition under Rule 9 of Central Excise Rules, 2002 on issue of two registration certificates for one and same premises
Prices of transacted goods can be determined only on transaction date
CESTAT allows Cenvat credit on maintenance & repair work of residential colony
Customs Broker cannot use IEC of others without their knowledge for import by his client
Section 11B time limitation for claiming refund not applies to ‘deposit’ in PLA
Small mismatch in case of large variety of goods cannot be treated as deliberate
Service Tax Refund cannot be denied merely because FIRC contains address of HO instead of place where service was availed
No unjust enrichment if Appellant borne the incidence of SAD & not passed the same to customers
CESTAT allows refund of CVD/SAD as after 30.06.2017 under GST regime credit is not available
Service Tax Demand cannot be raised merely based on investigation conducted by Income Tax Authorities
Officer who Assessed Bill of Entry or his successor in office can only issue SCN
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.
