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 allowed for tax paid under reverse charge even if same was not payable
No Penalty via SCN issued by DRI as DRI have no jurisdiction to issue SCN
Demand of cenvat credit by way of reversal not justified for mere provision in books
No penalty in absence of evidence for abetment for fraudulent export of goods
Preferential Location Charges taxable at same rate as that of Construction of Residential Complex Service
Cenvat credit refund cannot be rejected for inadvertent Mistake
CESTAT Bangalore confirms service tax demand on VCF trust
When no service has been rendered, service tax cannot be levied
No Service tax under OIDAR merely because user receives a code for getting print of ticket from cinema hall
Retrospective exemption & refund of service tax – Tax paid utilising Cenvat credit also refundable
CESTAT directs original authority to decide refund claim after considering submission of Appellant
No confiscation of finished goods under excise in absence of finding of attempted Clandestine Removal
Limitation when assessee cannot file more than one refund claim for each quarter
Relevant date for Refund of duty under section 11B of Central Excise Act
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.
