Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Interest on refund of Service Tax Paid under protest payable from date of deposit till its realization
No Penalty for difference of views subsequently settled by any court of law
Cenvat Credit eligible on Litigation Expenses paid to Association
No Service Tax on NSE/BSE Transaction Charges & SEBI Turnover Fees
Cenvat eligible on structural steel items used for fabrication of support structures for capital goods
Cenvat Credit eligible on product recall insurance policy expense
Refund of wrongly reversed CENVAT credit cannot be rejected solely on the ground of non-filing of under protest letter
CENVAT Credit eligible on Product Recall Policy expenses
Statutory right to appeal cannot be defeated by drawing a presumption about service of order
Service tax on difference between sale price of SIM & amount remitted to telephone company
No legal requirement for production of any Type Approval Certificate for clearance of e-rickshaw in CKD condition
Handling of cargo in Customs area will always be responsibility of the Custodian
No responsibility of Custodian after passing of order of clearance
No condition under Export of Service Rules, 2005 that services performed in India would not qualify as export of service
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.
