Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Service Tax Refund rejection based on Principles of Unjust Enrichment justified
Service Tax not payable when paid to vendor instead of paying to Govt. under RCM
Disputed CENVAT Credit paid during Service Tax Regime can be claimed as cash refund
Duty drawback cannot be denied for procedural irregularities
CESTAT explains Service Tax on Site Formation Services
Customs duty can be demanded only by officer having jurisdiction on import
No ST under RCM levied on Indian bank acting as a mediator between Exporter & Foreign Banker
Cestat referred issue of ST reverses charge on salary of seconded employee’s to Larger Bench
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.
