Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
