Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
An issue not raised & decided by Commissioner (Appeals) cannot be entertained in 2nd appeal before Tribunal
Limitation for filing cenvat refund claim shall begin when litigation ends
Service Tax Payable on advance received, No postponement of liability till provision of service or raising of bill
Recipient of transport service cannot be denied abatement without verifying transports records
Service Tax on import of services payable only from 18-4-2006
Shifting of goods within factory of client is neither BAS nor Cargo Handling Services
A rule cannot be tyrant but can only be a servant of law
Cenvat credit is admissible on the basis of invoices issued by consignment agent
Cenvat credit admissible on Dismantling service of existing structure for renovation
No direct Nexus required of Input Services vs. Output Services for Refund on Export
SCN issued after death of proprietor is bad in law
Service tax not payable on Technical inspection & testing of LPF Tankers under Indian Explosives Act, 1884
Only standard text books sold eligible were for ST exemption, not study materials provided as a part of service
Cenvat Credit cannot be denied for procedural defects of minor nature
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.
