Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
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
Corroborative evidence enough for proving clandestine clearances
CENVAT allowed on linkage of inputs/capital goods to production
Use of brand name on Ayurvedic product not dis-entitles exemption
No excise on bought out items placed in tray served in airlines
Small tobacco pouches weighing less than 10 grams not subject to RSP based assessment
Canteen, House keeping & cleaning service- CENVAT credit allowed
Service of notice via speed post without delivery proof is invalid
Export of duty free goods procured alongwith export goods not mandatory under N/N. 43/2001-CE
Interest not leviable if differential duty paid by 5th of following month under Packing Machine Rules, 2008
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.
