Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Deemed demutualization doesn’t demonstrate legislative intention to tax specified transactions
Excise Duty not payable by Job Worker on work undertaken which forms part of manufacturing process
CENVAT Credit allowed in respect of inputs contained in by-products
ADG, DRI cannot Send Notice for Customs Duty or Interest Payment
Limitation period for granting refund not applicable to refund of Custom duty paid in excess
Cross examination of witness is mandatory in terms of Section 9D under Excise Act
Custom Authority cannot insist for producing entire original VAT/ST challans if no deficiency memo
Service Tax refund: Certificate of existing Statutory Auditor cannot be denied for earlier period
Service Tax Refund Claim: CA certificate cannot be considered as conclusive proof
SCN by DRI Officer U/s. 28 demanding Customs Duty not Sustainable
Excise duty payable on amount received from Honda India due to cancellation of contract
Base Oil SN50 cannot be reclassified as HSD in absence of conclusive evidence
Service Tax Refund: Port services were not required to be established as rendered by port
Cenvat credit eligible on setting up of CHP for evacuation of coal by rapid loading process
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.
