Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Officer who Assessed Bill of Entry or his successor in office can only issue SCN
CESTAT allows 12% Interest on refund of deposit paid under Section 35F
Cenvat refund of unutilised credit is permissible when it is not possible to utilise such credit
Once Cenvat credit is debited, it is as good as not taking credit at all
One year section 11B limitation on refund claim not applicable due to overriding effect of CGST Act
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
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.
