Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
No Service Tax on amount collected towards bouncing of cheque charges
Extended period cannot be invoked in case of revenue neutral situation
No Service Tax on Income from Screening of Movies for Annual Film Festival
Service Tax not applicable to salary paid to employees under secondment agreement
Banks eligible to avail ITC on Insurances services availed for Rendering Output Services
Trade discount not liable to service tax as commission
Revenue cannot Reject Classification of Goods of Assessee without Cogent Evidences
Declared import value cannot be rejected without passing speaking order
ST refund of tax paid on advance for which service not rendered due to merger cannot be denied
CENVAT credit admissible for construction/setting up of landfill
Value declared in Bills of Entry cannot be rejected without following Rule 12ibid
CESTAT Allowed Refund alongwith Interest against Service Tax Paid for Services Received in SEZ
Cenvat credit when portion of output service not liable to service tax
Child parts used in manufacture of parts of motor vehicle seats are classifiable under Heading 9401
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.
