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 Service Tax on recruiting Students to Foreign Universities by IDP India for IDP Australia
Blending of 5% ethanol with 95% motor spirit forming EBMS doesn’t amount to manufacture
ITC of inputs, capital goods & services used in fabrication, erection, installation of towers & shelter is admissible
No amortization on additional supplies when cost fully amortized on initial supply
Sales promotion being essential character of bundle of services classifiable under ‘BAS’
Discretion lies with Confiscating Officer to either impose fine in lieu of confiscation or to order absolute confiscation
Service tax cannot be demanded on reimbursement of expenses post May 1, 2006
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
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.
