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 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
SACD refund is admissible, even if appropriate Sales Tax/VAT was less than SACD or Nil
Processes carried on imported gensets resulting into creation of functional and more operational product Power Pack would constitute manufacture
Service Tax on Transmission & exchange of financial messages
Adjudicating Authority can reject transaction value if assessee fails to prove that relationship had not influenced price
Recovery cannot be made from bonfide purchaser of DFIA/DEPB license – CESTAT
CENVAT credit of inputs lost during manufacturing process as floor sweepings is allowed- CESTAT
Service tax cannot be levied on Job work that amounts to manufacture – CESTAT
CENVAT credit eligible even if expenses are reimbursed by Parent company
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.
