Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
No section 11UA penalty if there is no case of duty short paid due to collusion, willful misstatement or suppression of facts
Custom duty refund due to re-assessment of Bills of Entry cannot be denied merely for not filing appeal
Refund of Service Tax Paid under Protest without challenging the assessment proceedings cannot be denied
Proposal for confiscation & penalty cannot be segregated from custom duty demand
Interpretation favouring Taxpayer should be adopted in case of multiple Interpretation
Cenvat credit of education & SHE cess to GST not permitted
Permanent IEC can be used for import of goods for personal use not connected with manufacture or agriculture
CESTAT allows use of Cenvat Credit to pay Excise Duty on Supplementary Invoices
Pre-delivery inspection & after sales service charges not includible in assessable value of motor vehicles
Proceedings for confiscation & penalty not sustainable once duty demand dropped
No Bar on Assessee for claiming Adjustment of Tax demand from Unutilised Cenvat Credit not been carried forward to GST regime: CESTAT
Proceedings for confiscation & penalty cannot sustain if duty demand fails
Customs duty already discharged cannot be re-collected from new purchaser
Revocation of customs broker’s license on non-production of KYC documents of exporter is valid
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.
