Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
EPF Organization Activities are not liable to Service Tax
Interest is leviable on credit availed even if not utilised
Erection / Installation work supervision by Consulting Engineer is taxable service
Value of Goods obtained on job-work cannot be included into turnover to calculate SSI Limit
Service Tax refund cannot be denied for claim of drawback
Section 35F do not bar Pre-Deposit out of CENVAT Credit Account
Personal Penalty on director for clearance of taxable goods as exempt is unwarranted in absence of their role in the same
Lessee cannot claim CENVAT credit on capital goods on which lessor has availed depreciation U/s. 32 of Income Tax Act, 1961
No SSI Exemption on manufacturing own Goods with 3rd Party Brand
Section 11D cannot be invoked if excise duty collected been paid to Govt
CESTAT passes Strictures against Advocate for making frivolous arguments
Section 11AC: No Interest / Penalty on value of goods escalated by buyer retrospectively
Service Tax Excess payment can be adjusted in Subsequent months
Service tax not applicable on sale of statistical data
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.
