Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
No Service Tax on Fixed Components of Job Charges forming part of transaction value
No Service Tax under RCM on acquiring of broadcasting rights of cricket matches to be played outside India
No service Tax under RCM payable if no evidence of Payment in Foreign Currency to Foreign Personnel
Levy of service tax on TDS portion borne by appellant not sustainable
Service Tax not payable on Services provided to Government Company for ‘Transmission of Electricity’
Service tax under RCM cannot be levied on GTO/GTA services
Conclusion based on test report cannot be applied to earlier cleared consignments and and case to be dropped where classification proposed by Revenue is incorrect
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.
