Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
SSI exemption cannot be denied for use of foreign brand name under agreement
Nature of service is irrelevant for rule 5 of CENVAT Credit Rules, 2004
Service tax not payable on hypothetical calculation without actual consideration
CESTAT allows refund of Cenvat Credit of Sugar Cess
Service Tax liability cannot be determined merely by relying on Form 26AS
Refund claim filing date should be reckoned from the date of first filing of refund claim
Bill of Entry can be modified to correct clerical error in Quantity
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
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.
