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 upheld Confiscation of 11 Gold Bars which appeared to be of foreign origin

Service Tax Levy not leviable based on mere Agreement for service when no payment received

Fraudulent availment of Cenvat Credit: CESTAT reduces penalty

Cenvat Credit eligible on construction services for setting up of Effluent Treatment Plant in existing running factory

Tyres needs to be classified based on Dominant use of the same

Service Tax Refund cannot be denied merely for non-filing of TRAN-1 before 27.12.2017

Manufacturing at factory of service recipient on per container basis is not a Manpower Recruitment Service

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
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.
