Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Amount deposited against alleged wrong Cenvat Credit availment refundable if No SCN was issued
DRI doesn’t have jurisdiction to issue SCN under Custom Act
Redemption fine is payable only when importer consciously suppresses facts or misrepresents
Excise Duty: Mere embossing Customer name on goods not amounts to Branding if such goods are not sold by customers of Manufacturer
Antenna for base station classifiable under customs 85177090 as parts
No Redemption Fine when Goods allowed to be Re-Exported
Service tax not payable on software maintenance services for the period 9.7. 2004 to 30.11.2005
CESTAT allows Refund of Service Tax paid on Liquor License fee to Rajasthan Govt
Fake Invoices: CENVAT Credit not allowable
Area based exemption eligible on manufacture of nail enamel by using peripheral processes
No Service Tax on amount recovered as Liquidated Damages
Unjust enrichment cannot be assumed merely on presumptive basis
No service Tax on Lease of Wagons to Railways when effective control rest with Railway & VAT/Sales Tax already paid
SCN issued on Directors cannot be treated as SCN issued on Company
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.
