Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CESTAT allows refund of pre-deposit along with interest
Service tax cannot be demanded on amounts incurred by HO towards salaries of Branch employees
Refund of Service Tax collected twice by department cannot be rejected on limitation ground
Cenvat Credit Refund cannot be denied on Transition to GST
HSN mentioned by supplier is just a base, imported goods can be classified under any other appropriate HSN
Service Tax not payable on risk/gold loan/additional interest merely because it’s shown as incidental charges
Publicity not required for availing benefit of Exemption Notification No. 88/88-C.E.
Assessee entitled for refund of service tax paid under erroneous advice, subject to passing test of unjust enrichment
Commissioner (A) has the power of remand: CESTAT
Service Tax not leviable on Container Detention Charges & Toll Tax
Service Tax not Applicable on Notice Pay Recoveries made from employees
Assessee eligible for cash refund of cessess lying as cenvat credit balance as on 30/06/2017
ST not leviable on supply of gensets for short period as it amounts to deemed sales
CESTAT upheld Penalty for negligence by Custom Broker
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.
