Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Speaking order should be passed by Proper Office within 15 days of re-assessment of bills of entry
Cenvat Credit cannot be denied on mere Presumptions
Rejection of Excise duty refund claim made after Limitation Period was justified
Allegation of intention to evade Tax payment on Govt run Institute can be nothing but absurd
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.
