Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
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
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.
