Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Refund of excess Service Tax paid & Shown in TRANS-1 can be claimed after reversal
Section 11B Limitation period for refund of tax starts from date of reversal
Service Tax Demand cannot be raised in category for which SCN was not issued
Rejection of Service Tax refund Valid if not applied online within due date
Date of receipt of order in absence of proof with Department of actual receipt of order by assessee
Cost of material supplied free of cost not includible in value of mining services
Service rendered by Tata Sons under BEBP agreement eligible as ‘input service ‘for Tata Steel
CENVAT credit on reinsurance services for insuring business risks allowable
Fruit pulp or fruit juice based drinks classifiable under CTH 22029920
No Service Tax on Secondment of Employees by group companies
Release Seized Gold on Concessional Duty payment: CESTAT
IGST Exemption available on re-import of repaired parts or aircraft
No service tax on bundled services related to transmission & distribution of electricity
It would be harsh to cancel license of custom broker for not verifying antecedents of exporters
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.
