Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
CESTAT explains exercise of Option under Cenvat Credit Rule 6(3)(i)
No Service Tax on Octroi Collection in discharge of Sovereign Privilege
CESTAT set aside demand on Mobilization advance which was not consistent with law
No Service Tax on Commission or Agency Fee remitted to entities for handling Vessels outside India
No Service Tax on advanced fire-fighting training & elementary first aid course
Actual Cost of Production as Assessable Value will be charged in Inter-Unit Transfer of Goods
Benefit of Basic Custom Duty exemption on import of ‘GoPro HERO5 Black’ Action Camera Allowed
No ST on Reimbursement of expenses on behalf of service recipients
Prior to A.Y. 2015-16 word ‘a’ employed under Section 54 can include plural residential houses
Benefit of SEZ unit can’t be denied merely because registered office is situated in DTA i.e. outside SEZ
No service Tax on Down linking of Signals as same not falls under Definition of Broadcasting
Cenvat Credit of ITC attributable to taxable output & use of Formula
No Service on Transfer of goods by hiring vessel
CBEC Letter cannot enlarge scope of exemption notifications
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.
