Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
