Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Utilisation of Accumulated Cenvat credit as on 10.09.2004
Cenvat Credit can be claimed on the basis of photocopy of duty payment document
Entire Cenvat credit cannot be disallowed for part wrong availment
Supply of goods to Indian Navy not must to claim excise exemption
CENVAT of Inputs & Input services for producing electricity captively consumed allowed
No CENVAT reversal under Rule 6 on SEZ supply wef 10/09/2004
Service export prior to Export of service rules, 2005 are eligible for export rebate
CENVAT credit on foreign commission to Foreign Agent allowed
CENVAT without physical movement of goods illegal
Excise duty rate should be rate prevalent at the time of clearing
Discount known prior to clearance of goods must be deducted from Transaction Value
Inputs / Capital goods used in R&D and Quality Control Laboratory for input testing, final product samples eligible for Cenvat credit
Refund allowable where Service tax is paid twice by Appellant due to clerical error
No penalty on reversal of cenvat credit towards exempted goods after audit objection but before issuance of 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.
