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 construction services prior to introduction of Works Contract Service in June 2007
Excise Duty Recovery for Shortage of goods in Absence of Evidences not valid
No Custom Penalty for goods cleared by officers after signing Bond
Composite Contract can be subject to service tax only under Work Contract Service after 01 June 2007
Customs cannot deny benefit where licensing authority not taking any action – SFIS benefit available to golf carts
No Service Tax on construction of residential complex prior to 01.06.2010
No ST on brokerage from overseas reinsurance even if amount received in Rupees
No service tax on KIADB for discharging statutory function
No Service Tax on Loan Foreclosure charges collected by banks & NBFCs- CESTAT Larger Bench
In absence of ‘intent to conceal’ cannot be construed as smuggled: CESTAT
Service by NSDL to depository participants liable to Service Tax
Know How’ is not IPR and not liable to service tax
Refund can’t be rejected merely because registration number not mentioned in invoice
DGOV guidelines not overrules Customs Valuation Rules
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.
