Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
GST act contains provision for refund of CVD/SAD paid under erstwhile regime
Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers
Refund proceedings are in the nature of execution proceedings
SEZ Act, 2005 overrides Finance Act 1994
CESTAT reduces Bank Guarantee amount & order provisional release of goods
No Penalty on grounds of being contrary to Principles of Natural Justice
No service tax on Income Tax TDS portion paid by recipient: CESTAT Chennai
Refund of Service Tax paid under RCM allowed post implementation of GST
CESTAT: Burden of proof lies on Revenue w.r.t. intention of assesse to evade Excise Duty
Customs Broker liable for penalty u/s 114 for breach of KYC norms
No bar on CA giving Business Consultancy for Export: CESTAT
Adjudicating authority cannot modify an exemption notification
CESTAT releases Gold Bar & Indian Currency as Smuggling not proved
Sanctioned Refund cannot be considered as “erroneous”
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.
