Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Excise not leviable on scrap not emerging due to a process of manufacture
Clandestine removal cannot be proved by mere weighment slips or inculpatory statement of Director
Date of Cheque Presentation is date of payment of Service Tax
Service Tax not leviable on Packing services incident to Manufacturing of Goods
Newly introduced service cannot be made taxable prior to the date of its introduction
Concept of unjust enrichment not applies on export of service
Service Tax not payable on consideration received due to termination of arrangement
Works Contract Composition Scheme can’t be denied to Assessee merely for Failure to file any Intimation
Allegation of clandestine cannot be made merely on the basis of Shortages noticed during Stock Verification
Service tax not payable on retreading of Old Tyres prior to 16.06.2005
No Service Tax on development of plots in slum locality under the category of Construction of Residential Complex Service
Police Department Not Liable to pay Service Tax under Security Agency Services
Cenvat Credit not available on Tyres used in material handling equipments
Without marketability Excise duty not leviable on Semi- Finished Granules, Extracts and Oils
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.
