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 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
Service Tax on Expat salary reimbursement on Deputation
Cenvat credit allowable on courier service used for sell of goods
CESTAT sets aside demand on zinc waste emerging during manufacture of steel pipes and tubes
Cenvat credit available on product liability insurance
Service Tax on commission received by distributors from DTH Operators
Cenvat Credit of Swachh Bharat Cess paid on input services is available
Computer with integrated CPU, VDU and virtual keyboard is portable PC
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.
