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 penalty on confiscated gold jewellery from transit passenger not required to pass through customs barriers

Admissibility of credit has to be considered at the time of receipt of input service

No excise under ‘deemed’ manufacture on ‘baby diapers’ or ‘sanitary napkins’

CESTAT warns Assistant Commissioner of Customs for collecting penalty without furnishing order copy to Appellant

Imported External/portable hard disk drive classifiable under Tariff Item 84717020

CESTAT upheld rejection of refund of service tax on out-of-Pocket Expenses

Cigarette Sticks not declared in IGM: CESTAT quashes Penalty as No Opportunity of Cross-Examination given

High seas purchase: Cenvat/Service Tax credit cannot be denied for some gap left in statute

No service tax on security services provided by home guards department

Procedural delay in credit reversal not disentitles assessee from claiming refund

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
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.
