Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
No penalty without SCN for wrongful availment of Cenvat Credit
Quashing of demand of service tax as inclusion of T/o of manufacturing unit for quantification of amount for reversal of CENVAT Credit was appropriate
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
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.
