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