Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Extended Limitation cannot be invoked in absence of Fraud by Taxpayer
Discussion & finding of OIA cannot be regarded as amounting to a remand
Suppression of fact cannot be alleged when demand is based on information appearing in Balance Sheet
Cenvat Credit of Service tax allowed on Trading activity prior to 01.04.20211
Service tax under RCM payable on Fee paid to stock exchange- Singapore
CESTAT reminds dept that interest on delayed refund is paid out of public money
Price of contemporeous goods cannot be applied invariably in each & every case
No confiscation of goods already been exported | Section 113 | Customs Act
Cenvat Credit cannot be denied for wrong classification by supplier
Prasar Bharati Cannot Retain Service Tax Collected From Customers when no tax was actually chargeable
Refund short allowed – CESTAT Directs dept to consider inadvertent error of Appellant
No penalty for import of drugs and cosmetics if competent authority issued NOC for release goods after inspection
Cenvat Credit from 01.04.2011 on Rent-a-Cab, supply of Manpower for Outdoor Catering/Gardening Services
section 114 of Customs Act not attracted if dept fails to prove that appellant has abetted the offence
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.
