Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Refund of excess amount paid by mistake as pre-deposit
Casino vessels classifiable as ‘passenger ship’ and not as‘pleasure boats’
Transaction value cannot be rejected merely for higher value deceleration by exporter
Compensation/ liquidated damage cannot be treated as service to levy Service Tax
No service tax on surrender charges deducted from ULIP fund
Export of Scientific and Technical Consultancy Service – POPS Rule 3 when applicable
Cabling of various parts of agriculture machine is not ‘manufacture’
Cleaning service through manpower engaged under own control is not Manpower services
Ship demurrage charges not includible in assessable value
Late fee for delay in filing Bill of Entry not imposable if importer takes all efforts to clear goods within reasonable time
Refund available even in absence of payment challan
CESTAT on Classification of articles of paper and printing industry
No ST under RCM on deployment of Employees of Parent Company & Payment of Salaries to them
Sale of goods affected after clearing from Customs was not a high sea sales
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.
