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 – Substantial mark-up in supply of imported goods to customers when not indicates under-valuation of imports
Catalyst consumed in final product cannot be extended exemption available to goods for setting up, running, repair or maintenance of plant
Mere Washing, Melting & packing of Bees wax not amounts to Manufacture
DFIA benefit available even if specific import product name not mentioned in licence
Sale of domain name is Sale of goods, Service tax not payable
No redemption fine when confiscation remains unchallenged
Cenvat credit on renting of crates for carrying goods to buyer’s premises
Penalty not leviable for wrong availment of ITC due to interpretation issue
Classification of goods – No estoppel to raise dispute in subsequent import
Classification of goods – Similarity of contents when not a criterion
Denial of cross examination of Directors not violative of principles of natural justice in all cases
Declared value cannot be revised just because it is lower than in NIDB database
EPCG scheme: No interest payable on composition fee as same is not duty under Customs Section 28
No Service Tax on deputation of employees from a group company in Japan to Appellant in India
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.
