Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Cenvat Credit cannot be denied for Invoices prior to ISD registration
Customs Valuation Rules- Invoice price cannot be rejected without cogent reasons
Electricity bill paid on behalf of client is not ‘Business Auxiliary Service’
Higher discount justified if Goods imports in Bulk & maintain inventory by incurring Additional Cost
Date of filing of bill of entry is not date of import
CENVAT credit of service tax paid for insurance service received by banks from DICGC was available
To Levy Services Tax No Presumption of Deemed Sale on the ground of Non Payment of VAT
Handwritten Serial Number cannot be the reason for denial of ITC
Service Tax Refund claim filed after expiry of limitation cannot be entertained
Commissioner (A) has power to remand the matter to Adjudicating Authority
FOB price cannot be treated as cum duty price for export duty calculation
No Cenvat Credit denial for Clerical Error in mentioning Vehicle Number
‘Evacuation of Ash Pond’ and its Transportation are not Cleaning activities and hence service tax not leviable
Transportation of iron ore from mines site to appellant’s crusher plant not falls under GTA service
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.
