Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
No Service tax on goods component of composite works contract if VAT been paid
CESTAT Order allowing refund of CESS attains finality if not challenged by Revenue
Refund claim made within one Month after passing of Appeal order not get time barred under Section 11B
Section 114AA Penalty not leviable in absence of misdeclaration or misstatement
GST: Transitional credit of tax paid under erstwhile law is available under section 142(3)
No excise duty on generation of aluminium dross & skimming of aluminium castings/parts of motor vehicles
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.
