Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Valuation provisions to be considered at confiscation stage & not seizure
Service tax not applicable on permanent transfer of IP Rights
Charter hire of work over Rigs cannot be classified as ‘repair or maintenance service’ for Service Tax
Certificate of CA or Bank sufficient to establish Linkage between FIRC & Export Invoice
No Service Tax on Bariatric Surgery as same is Life-Saving Procedure
Department cannot force Assessee to Reverse Credit Merely for non-Intimation made under rule 6 of CCR
No monetary consideration- No Service Tax : CESTAT
IGST Exemption available on re-import of repaired parts or aircraft into India
Cenvat credit eligible on outward transportation from factory gate to customer’s place
Rule 6(3) of CCR, 2004 not applies to supply of dutiable good under SFIS Scheme
NIDB data cannot be sole basis to reject transaction value without any cogent reasons
CESTAT allows ITC which was disallowed under wrong impression
Interest for Delayed Service Tax refund – From the date of application or date of order?
Service Tax liability of Demerged Undertakings cannot be fastened on assessee upon merger
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.
