Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Srvice tax exemption cannot be denied for late EXP-1 & EXP-2 form filing
Multifunction Devices Retaining Essential Character of Relays Eligible for Customs Exemption: CESTAT Delhi
No Service Tax on Parent Company Cost Allocations as No Service Was Received: CESTAT Delhi
CESTAT Quashes Service Tax Demand as SCN Failed to Specify BAS Sub-Clause
CESTAT Allows Discount Abatement as One-to-One Correlation Held Impractical in Jewellery Trade
CESTAT Sets Aside Customs Duty Demand as Electronic Evidence Did Not Meet Section 138C Requirements
Extended Limitation Cannot Be Invoked Merely Because Cenvat Credit Issue Was Detected During Audit: CESTAT Delhi
Duty Drawback Cannot Be Denied as Phone Activation Before Export Is Mere Configuration
CESTAT Allows Cenvat Credit as Granules Sent to Job Worker Were Not Traded Goods
Buyer’s Premises May Qualify as Place of Removal in FOR Contracts: CESTAT Chennai
Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai
Education Cess Paid via MEIS Scrips Cannot Be Recovered Again in Cash: CESTAT Mumbai
Technology Transfer Under India-Russia Defence Agreement Not Taxable as Consultancy Service: CESTAT Hyderabad
Air Ticket Booking Alone Not Taxable as ‘Tour Operator’ Service: CESTAT Chennai
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.
