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 of Outdoor catering service allowed post April-2011 – CESTAT
Testing cost of returnable durable cylinders not includible in AV
Extended limitation period on issues interpreted differently by different courts
No service tax on Advance received as an earnest money for which bank guarantee of equal amount is given to the customers
No denial of Cenvat credit availed on invoices issued in the name of branch offices, which were not registered
No denial of refund claim on period of limitation if wrongly filed in incorrect jurisdiction on bona fide ground
Revenue neutrality allowed when bought out items cleared without payment of duty
Regarding Transaction value of identical goods taken as assessable value of imported goods
Charges for technical knowhow wouldn’t be includable in the value of the imported goods if it isn’t condition to import of goods
Services having indirect nexus with business are Input services
Export benefit cannot be denied on re-processed damaged goods
Cenvat Reversal by Job worker availing N/No. 214/86 exemption
Quantity discount deductible in determination of assessable value
Penalty cannot be levied unless evasion of duty alleged in SCN
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.
