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 eligibility depends on taxability of output services on date of receipt of capital goods
Tax exemption can't be denied for Service fee designation in Rs.
Department cannot insist to avail particular option under Rule 6
Tribunal's decisions binding on lower authorities
Exports to SEZ should be included for Refund of Service Tax
Penalty on Firms than No separate penalty on partners
Service Tax Payable on SIM Card Activation Charges
No Cenvat Credit on MS Channels, Angles to Tower Infra Companies
Chartered Accountants Services eligible for Input / Cenvat Credit
Corroborative evidence should be correlated to prove clandestine clearance
Department cannot reject certificate issued by competent authority
Source of fund not relevant for proving unjust enrichment
CENVAT allowed on fabrication of capital goods – CESTAT
Department cannot insist to avail particular option under Rule 6
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.
