Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Cenvat credit allowable on Transportation of Samples by Courier
Mere Removal of MRP Stickers not amounts to Manufacture to impose excise duty
No Service Tax on training and coaching in various foreign languages
Penalty under excise Rules cannot be imposed merely for mere non-filing of separate appeal by Managing Partner
CESTAT on inclusion of value of cotton and waste, for determining entitlement for DTA clearance
Service Tax not leviable on Taxes/Toll collected-on behalf of Government
Service Tax not leviable on Amount reimbursed by client on Actual basis
Right to avail Cenvat credit at the time of coming out of exemption scheme cannot be curtailed
Cenvat Credit Rules can’t curtail Assessee’s entitlement to avail credit of inputs lying in stock as on the date of crossing the exemption limit
Renting of Truck not amounts to Supply of Tangible Goods Service
For the period up to 31/05/2007, No service tax payable in respect of composite construction works contracts
No Penalty can be levied for delayed filing of E-Returns If Manual Returns filed within Time
Contracts awarded by MMRDA do not qualify for exemption under N/No. 21/2002-Cus.
Custom Broker Licence cannot be refused merely for penalization U/s. 114 of Customs Act, 1962
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.
