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 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”
Bluetooth module classifiable under CTH 8517 62 90
No cenvat reversal for loss of inputs/packing material in fire
Cenvat credit Eligible on in-warranty maintenance services even after 1.4.2011
HC remanded case back to adjudicating authority to quantify admissible credit
Beneficial circular cannot be retrospectively withdrawn
Order passed by the Commissioner cannot be set aside merely it was time barred
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.
