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 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
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
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.
