Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Valuation – Advertisement & sales promotion expenses incurred by importer on own account, not includible
Service Tax payable on Contribution to Secure Depositors Interest
Transaction Value to be accepted if there was reason to doubt truth or accuracy of such value
No service tax on interest earned by providing metal as loan
Profit from mere sale & purchase of cargo space is not taxable as Business Support Service
Service Tax Exemption cannot be denied on canteen maintained by outdoor caterer
Application for Compounding of Offence can’t be rejected on Technical Grounds
BCD on CCTV Cameras leviable at 15% and not at Nil rate
Service Tax on Sale of Books, hostel facility as bundled service with coaching services
CESTAT on Refund of CVD & SAD – Paid to regularize import under Advance Authorization
Cenvat Credit eligible on renting of premises outside factory for marketing
No Service Tax on recovering back of Cheque dishonor charges
Unit in Free Trade Warehousing zone exempt from service tax on export
Event Management Service used for promoting brand value is 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.
