Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Section 140 – GST Refund – Relevant date for limitation
Reference to Larger Bench of Tribunal on refund claim of SAD if goods were not sold within one year
No demand in terms of rule 6(3)(i) of Cenvat Credit Rules if exercised option under rule 6(3)(ii)
Issue not raised in SCN, cannot be imported into adjudication or Appeal order
Cenvat eligible on Service Tax paid on GTA Services for Transportation of Goods from Factory to Customers Premises
There is No Provision of Service Between Partners & Partnership Firm
Appeal filed late cannot be dismissed without allowing opportunity to file condonation request
No confiscation of goods if import is not contrary to any prohibition imposed under Custom Act
Interest of refund on penalty is not admissible under Section 11BB
LCD modules classifiable under Tariff Item No. 9013: CESTAT
Treat Request for Reassessment as Application for amendment of Bill of Entry: CESTAT
No service tax prior to 01/05/2011 on operational & administrative assistance under BSS category
Extended period of demand not invokable if no mala-fide intention or suppression of fact by assessee
No Service Tax on Free Warranty and Labour Services
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.
