Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
CENVAT Credit cannot be denied on the ground that supplier was not liable to pay duty on goods supplied
No NCCD leviable on hydrocarbons for not being marketable
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
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.
