Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Excavation & removal of over burden & mining of ore falls under Mining Services
Central Excise Act, 1944- Purchase & Sale includes transfer between two sister units
Section 65(105)(zzza): Works contract service not include Electric winding of motor
CHA liable for penalty for allowing misuse of license by lending it to unscrupulous persons
Prior to issuance of DGFT Notification dated 18/12/2019, gold was freely importable
Mere repacking from retail to bulk & labelling not amounts to manufacture
Service tax not payable on packed food sold as take away & not served in restaurant
Partner not liable to pay service Tax on Share of Profit & Remuneration from Partnership Firm
CESTAT upheld validity of Issue of two SCNs for the same Period
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.
