Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
General Clauses Act applicable for calculating period of limitation
Plant and machinery attached to earth after fabrication are covered in definition of Capital Goods & eligible for CENVAT
DRI has no jurisdiction to issue Show Cause Notice
Service Tax Penalty justified for deliberate misclassification to evade Tax
Service tax not payable on residential house construction services prior to 1.7.2010 to an Individual
Service tax not payable on donations received from members of trust for advancement of yoga
Limitation Period Not Applicable to refund of Service Tax Paid Mistakenly
Cenvat credit cannot be denied on credit attributed to wastage arising during the course of manufacture
Refund Claim cannot be rejected without issuing show cause notice
Revenue is bound by SION norms fixed by Ministry of Commerce
Sales of goods, subject to VAT/ sales tax, is outside the purview of service tax
Appellant entitled to refund of CENVAT credit held to be admissible which was earlier reversed at the instance of Dept.
Redevelopment of society : Service Tax on flats handed over to existing members of societies without any consideration
Cenvat Credit Refund claim cannot be denied solely on Technical Reasons
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.
