Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Advance authorization- Para 4.28(f) of FTP-HoP not applicable to cases where export obligation fulfilled
Unutilized credit cannot be denied, if assessee voluntarily debits it in GSTR-3B
No Service Tax on pure sale un-associated with any service component
Even if excise duty was legally not payable, credit cannot be denied
‘Nimbooz’ cannot be classified as ‘Lemonade’ : CESTAT Chennai
Cenvat credit can be availed on tour expenses of dealers
CESTAT Green Signals Use of CA Certificate, Validating Non-Transfer of tax liability to another, as Evidence
Service of interconnectivity between two points for transferring of data or its transmission cannot be held as OIDAR service
Cenvat credit on outdoor catering activity and rent-a-cab services
Supplies made to SEZ from DTA units shall be treated as export
STTG certificate issued by Railways -Service Tax Refund can be claimed
Two services billes seprately cannot be merged merely for levy of Service Tax
No Service Tax on ‘Allowed Loss and Consumption’ of LNG during regasification
No Service Tax on Commission paid to director, considered as salary by I-T department
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.
