Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Mandatory recovery of advertising cost should be included in AV
Inclusion of Advertising cost recovered in Assessable Value?
Captively consumed goods partly cleared to DTA to be valued u/s 4
Burden of proving unjust enrichment is on Revenue
Proceedings under rule declared unconstitutional by HC in invalid
Composition of mixture important for classifying fertiliser-CESTAT
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
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.
