Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Penalty justified for evading customs duty by wrongly availing benefits
Refund of input Cenvat credit cannot be denied for mere non-registration of premises
Goods Manufactured for use by other Manufacturers cannot be subjected to Excise U/s. 4A
Goods Transport Agency Services not eligible for Cenvat Credit
If Designated Committee not issues SVLDRS 3 within 30 days it is a case of deemed discharge
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
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.
