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 admissible on input service used for creation of storage facilities for inputs outside the premises in relation to manufacture of goods
Rule 6 of Cenvat Credit Rules applicable only to Manufactured Goods
No penalty on both organisation & office bearers for same omission
CENVAT credit allowable to telecom companies in respect of towers
CHA’s licence can be suspended on the basis of voluntary confession
No penalty if intention to evade duty is not found
CESTAT confirms Release of Drones, intended for Government to Fight Covid-19
CESTAT remanded back order of revocation of CHA licence on issue of jurisdiction
Cenvat Credit eligible on manufacturing & overall business activity services
CENVAT Credit on Inputs used in Fabrication of ‘Clean Room’ eligible to Pharma Companies
Clandestine removal based on mere third party documents is invalid
Duty paid under protest- Rejection of refund for time-bar is unsustainable
If a Rule is not attracted, than the proviso thereunder does not attracted
Service Tax Demand cannot be raised beyond 5 year period of limitation
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.
