Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
LLP not required to pay service tax under reverse charge mechanism
One-to-one correlation between output & input service not required for claiming refund
No Service Tax on liquidated damages recovered for not adhering to time limits mentioned in contract
No service tax on forfeiture of earnest money deposit & liquidated damages
CENVAT credit eligible on ‘services related to setting up of a factory’
GTA Services: Carting Challan is not equivalent to consignment note
Company entitled to refund of Cenvat credit lying in Cenvat credit account on closure of business
HC’s judgment to prevail over CBIC Circular in case of contrary views
Refund cannot be denied on account of procedural lapse
No Service Tax on Interest earned on gold loans
Assessee eligible to take re-credit of credit which was not required to be reversed
No Penalty without evidence & for mere small difference in time
No penalty for customs section 41 violation due to inadvertent omission/system error
EPCG licence obligation can be discharged by way of direct/third party exports
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.
