Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Recovery of interest without issuance of notice is bad in law: CESTAT Mumbai
Post GST Rollout Refund Claims must be sanctioned in Cash: CESTAT
Letting Out of Port Premises cannot be classified as ‘Port Service
Extended period of limitation could not be invoked by Department if no suppression & misrepresentation of facts
ITC allowed on GTA services in case of FOR sale
Rejection of refund for Re-organization of Department after GST unjustified
Cenvat credit on GTA services when goods cleared on FOR basis
Service tax exemption cannot be denied for belated filing of declaration EXP-1, EXP-2
Anti-dumping duty meant for new machinery cannot be imposed on second hand machinery
Demand cannot be raised merely for difference in ST-3 returns & Form 26AS
In-house corporate guarantee not liable to service tax
Service tax exemption on Commission paid by exporter to foreign subsidiary
Toll charge Collection on behalf of corporate entity liable to service tax under BAS
Leasing of work-wear – Maintenance not means retention of effective control
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.
