Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Excess amount paid by appellant is merely a deposit not a duty; Refund allowable
Goods infringing IPR are prohibited goods and liable for confiscation
CESTAT deletes Penalty for alleged Gold Smuggling imposed without proper investigation
CESTAT grants 12% interest on amount refundable pursuant to order of Appellate Court
Penalty u/s 114AA not imposable for genuine mistake of issuing wrong invoice for filing BOE
Central excise refund – Interest payable from end of three months from the date of refund claim
CESTAT Quashes SCN not issued by Proper Officer to Recover Customs Duty
CESTAT allows transitional credit as petitioner complied with Procedures for availing credit
Mining rights provided by Govt will not fall under category of ‘Support Services’
Refund claim allowed despite non-filing of ST-3 return for claim period
Nimbooz classified under Category of Fruit Juice based Drinks and not Lemonade, No GST payable: CESTAT
Imported goods once cleared for Home Consumption cease to be imported goods
Benefit of concessional rate of customs duty on ‘Coated Paper’ was allowable
No section 11UA penalty if there is no case of duty short paid due to collusion, willful misstatement or suppression of facts
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.
