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 demand of service tax could be fastened on construction of complex
Area based exemption under central excise available where new unit successor to previous unit and to adjacent units.
No service tax on Independent Buildings having single Residential Unit
Broadcasting Agencies not liable to pay service tax on Additional Consideration Received as Surrogates under BAS
VCES benefit cannot be denied for mere Clerical error
Recovery of Redemption fine from Sale Proceeds- CESTAT refers matter to Larger Bench
No penalty if tax alongwith interest paid before issuance of SCN
Necessity of investigation for system failure on mis-declaration of POS, MPOS devices and evasion of customs duty
Demand for Cost Recovery Charges was non sustainable
Cenvat credit of duty paid in excess as per final assessment, admissible
Distinction between government and non-government railways- Common parlance meaning should be adopted- CESTST
Expenses incurred on sponsorship and endorsement was not includible in transaction value of imports
Cenvat Credit can be utilised for payment of Service Tax on reverse charge basis
Event Management & short term accommodation Service falls under inclusive definition of input 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.
