Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
No supply where an employee is seconded from foreign parent company in India
Relevant date for refund claim of Service Tax Paid under dispute
Cenvat credit eligible on service tax of commissions paid to commission agents
No Cenvat Credit on Capital Goods for which full Depreciation is claimed under Income Tax
Penalty could not be imposed on sole proprietor along with proprietorship firm as it amounted to double jeopardy
Credit cannot be denied on the basis of faulty investigation
Burden of proof for non-smuggled nature of seized gold lies on assessee
Rule 6(3A) proportionately divide the credit taken on common input services and credit attributable to exempted service was denied
No limitation period extension if no malafide intention to suppress & misrepresent facts
Assessable Value to include Advertising & Marketing Costs, if relatable to Imported Goods
Interest on delayed refund of revenue deposit – CESTAT directs interest @ 12%
Authorized courier cannot open & verify contents of imported consignments – Registration cannot be revoked
Redemption fine & penalty imposed without final assessment is not permissible
SCN based on proposed incorrect classification of revenue not Sustainable
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.
