Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Limitation period cannot be invoked on the issue of interpretation
Electricity charges reimbursed on actual basis are not includable in gross value of renting of immovable property service
Transaction value cannot be rejected merely on the grounds that transaction is between the related persons
Excise Refund claim made on or before 01.07.2017 will be dealt under excise law: CESTAT Chandigarh
SCN under Customs issued after six month of confiscation of gold was barred by limitation
Cenvat credit cannot be reversed for theoretical variance in Inputs
Duty cannot be demanded for mere shifting of goods to another premise by 100% EOU-importer
Right to avail ITC cannot be denied on service tax paid after introduction of GST
No penalty if no material to prove suppression of facts to Evade Service Tax
Substantial benefit provided in Notifications cannot be denied for procedural lapses
Excise Duty was not leviable on supply of concrete mix
Favorable Order on refund of ST amount paid on Ocean freight
Refund of Transitional credit can be claimed by Reversal of Cenvat Credit
No duty leviable if raw material is destroyed within the unit after intimation to Customs authorities
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.
