Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CENVAT Credit eligibility cannot be questioned at the Time of claiming of Refund
Amount deposited in PLA account not become duty or tax unless appropriated
No interest for period of delay in filing Service Tax Refund Claim
Importer not liable for error in generation of Bill of Entry on ICEGATE Portal
Penalty cannot be imposed for issue already been adjudicated for Penalty
Suppression of facts has to be “Wilful” for recovery of CENVAT Credit
Service tax excess paid and which could not be adjusted owing to transition to GST is refundable to assessee and limitation cannot be cited for denial
Giving of loans by Banks to Borrowers is not a service
CESTAT reduces Penalty from Rs. 1 crore to 1 Lakh in Rough Diamond Smuggling case
Mere Delay in debiting CENVAT A/c will not defeat substantial right of refund
Activity of filling gas received through pipeline into cylinders by compression not amounts to manufacture
Service tax refund cannot be denied on Legal Export of goods although procured through illegal means
Procedural irregularity in ISD distribution is revenue neutral & will not effect substantive right of appellant
Period of Limitation increased to 18 Months w.e.f. 28.05.2012
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.
