Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
