Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Refund allowed of Unutilized Education Cess, which couldn’t be transitioned into GST
Penalty justified for not fulfilling responsibility of KYC on Customs Broker
Service tax payable on receipts from insurance companies operating at premises of motor vehicle dealers
Interest on delayed Service Tax refund payable on expiry of 3 months from application
Hand Mixers are different from Handheld Blender & not liable for BIS compliance
Service Tax under RCM not payable on Commission Paid to Overseas Commission Agent
Mere dispatch of order cannot be considered as service
CENVAT credit allowable on lift which is capital goods: CESTAT Bangalore
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
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.
