Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
SAD refund cannot be rejected for mere non-production of Original Documents
Dross and Skimming were nonferrous metal; Excise duty not payable
Demand under Rule 14 cannot be made on ISD if he does not avail cenvat credit
Penalty under excise rule 26 can be imposed only on natural individual person
ICRISAT Eligible for Excise Duty refund on petroleum products procured by them
Excise duty not leviable on Contract of Erection and Commissioning of Boiler
No service tax leviable on security services provided by police to Banks or for Cricket Matches
Hospital Construction for Charitable Trust is not a Commercial or Industrial Construction
Disposable Bed Pads / Bed Sheets not classifiable as Baby & Clinical Diapers
Food Preparations made in kitchen of Restaurant are Excisable Goods
SSI Exemption: Values of Clearance of Goods manufactured from Single Common Factory premises by two Firms can be clubbed
SSI exemption benefit cannot be denied on use of assigned brand name
Family Name use not amounts to use of Brand Name of 3rd Parties
Allegations of clandestine removal cannot be upheld based on mere third party evidence
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.
